Kilsyth Anderson Church of Scotland Receipts and Payments Accounts for the year ended 31 December 2024 Congregation No: 160865 Charity No: SC009866
Kilsyth Anderson Church of Scotland Referonce and Administrative Infomiation Charity Name.. Charity Registration Number: Congregation Reference Number: Contact Address Kilsylh Anderson Church of Scotland SC(K)9866 Trustees Principal Office-bearers Banker5: 116 Cowgale Kirkiniilloch
Kilsyth Anderson Church of Scotland Trustees. Annual Report for the year ended 31 December 2024 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 Kifk Session are the charily trustee5. The Kirk Session members are the elders of the church and are chosen from ihose members of the church who are considered io 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. In a ministerial vacancy. Presbytery appoints an Interim Moderator who is also a trustee. Organisational Structure The Kirk Session which meets nine times a year is responsible for all affairs within the Church undef the Unitary Constitution. The Kirk Session appoints work groups from lime to time which consider specific areas such as Mission, Membership. Spiritual Maturity. Worship. Youth. Minisiry and Propertv. Objectives and Arti¥ities The Church of Scotland is Trinitarian in doctrine. Reformed in Iradition and Presbyterian in polily. It emlsts to glorify God and lo work for the advancement of Christ'5 Kingdom throughout the world. As a national Church, it acknowled8e5 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 ecumenital bodie5 in Scotland and beyond. Achievements and Performance Our Church has been workin8 together with Burns and Old congregation having joint monthly services and oiher joint functions which are br¥ngin8 the congregation5 together towards a union in December 202S. We also take a very active part in the Kilsyth and District Churches Connecting together to co. operate with other denominations in providing a loving and Christian Mission to the local community. Our 88 and G8 continue to work toward5 the higher awards available through these organi5ations. The Church hosted a number of holiday club events one week long and a couple of day event5. Our roll 15 currently 198 members. 73 adherents Imany of whom are regular attenders and supporters) 12 children attending Jam club and around 84 young folks involved in BB and G8. 17 Funerals were conducted. Financial Review The principal Source of receipts is Week offerings and donations together with gift aid tax refund. Ouring the year 2024 toral receipts amounted to £110,334 (year 2023 - £106,4971. Total payment5 amounted to £115.606 Iyear 2023 - £91.4941. That resulted in a reduction in cash this year of £5.272 compared with a surplus last year of £15.003. However. the 2024 payments included the purchase of £25.000 of investrnents and when one excludes that there was a surplus of £19,728. Fuller details of the receipts and payments are given in the accounts. Pège 2
Kilsyth Anderson Church of Scotland Trustees. Annual Report for the year ended 31 December 2024 Reserves Policv The charity trustees have considered the reserves reqijired and have taken into account their current and future liabilities. It is the Tru5tees' poliry to hold reserves of approximately 6 months expenditure including designated fund5. At the year end the church held unrestricted funds of £50,335 of whith £25.181 had been designated for the Fabric Fund. The remaining balance of £25,154 is held in the General Fund which, overall represents about seven months expenditure. They also have unrestricted investmersts of around £184.(X)O. The church also held £4,911 of restricted funds which have been provided for the purposes Specified in Note 2. Statement of Trustees, Responsibilities The Tru5tee5 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 keepin8 proper accounting records which, on request. must reflect the financial position of the Church ai that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005. the Charities Accounts (Scotlandl Regulations 2006 las 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 andlor detection of fraud and other irregularitie5. Approved by the Trustees on 2710312025 and signed on their behalf by. Page 3
Kilsyth Anderson Church of Scotland SC009866 Independent Examinerfs Report to the Trustees of Kilsyth Anderson Church I I rep)rt on the accounts of the charity for the year ended 31 December 2024 which are se Respective responsibilities of trustees and examiner The charity's trtjstees are responsible for the preparation of the accounts in accordance Charities and Trustee Investment Iscotlandl Act 2CKIS and the Charities Accounts (Scotlan las amended). The charity trustees consider that the audit requirement of Regtjlation Iolllldl of the A does not apply. It is my responsibility to examine the accounts as required under sectioi and to state whether particular matters have come to m¥ attention. Basis of independent examinerfs statement An examination is carried out in accordance with Regulation 11 of the Charities i RegLblations 2006 las amended). An examination includes a review of the accounting charity an(1 a comparison of the accounts presented with those records. It a159 includes I unusual items or disclosures in the accounts, and seeks explanations from the trustees mAtters. The procedures undertaken do nol provide all the evidence that would be requ consequently I do not express an audit opinion on the view given by the accounts. Independent exarninerfs statement In the course of my examination. no matter has come to my attention [other than di5c105& which gives me reasonable cause to believe that in any fnaterial respect the requirem to keep ac¢ounting records in accordance with Section 44 Illlal of the 2005 Act the 2006 Accounts Regulations las amendedl, and to prepare accounts which accord with the accounting record5 and comply with 2006 Accounts Regulations las amended) have not been met, or ro which, in my opinion. attention should be drawn in order to enable a proper u accounts to be reached. Narne.. Address.. Date.. 211OS/2025 Page 4
Kilsyth Anderson Church of Scotland Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Note Receipts Donations Legacies Church boxes Bank & Deposit Interest Investment Income Weddings & Funera15 Rental of Premises Fabric/Fayres/Donations Drawn down from General Trustee5 Other Receipts 71,435 71.435 74,299 959 691 8,686 800 14.826 6,956 959 691 8,686 800 14,826 6.956 676 614 7,194 260 10,330 3,928 1,296 1.296 3,779 105.649 105,649 3,020 871 794 101.079 3.310 769 Guild Sunday schools (Jam clubl Benevolent FurTrd 3,020 871 794 1.339 Total Receipts 105,649 4,685 110,334 106.497 Payments Cost of Generating Funds Charitable Activities Governance Costs 155 85.341 180 155 90.271 180 136 91,178 180 4,930 85.676 4,930 90,606 91.494 Assets & Investments 25,000 25.000 Total Payments 110.676 4,930 115,606 91.494 Excess of Receipt5 over Payments for the year before transfers Transfers 15,0271 12451 15,2721 15,003 Excess of Receipts over Payments 15.0271 12451 15,2721 15.003 Page 5
Kilsyth Anderson Church of Scotland Statement of Balances At 31 December 2024 Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Note Bank and Deposit Balances Bank and deposit balances brought fonNard 55,362 5.156 60,518 45,515 Movement in year: Excess of Receip15 over Payments 15,0271 {2451 15,2721 15.003 Bank and deposit balances carried forward 50.335 4,911 55,246 60,518 Investments at market value (cost - £1 184,159 15,195 199.354 172,738 Assets Gift Aid Receivable Liabilitie5 None The accounts were approved by the Trustees on xx zzz and signed on their behalf by". Session Clerk Treasurer Page 6
Kilsyth Anderson Church of Scotland Notes fomiing part of the accounts for the year ended 31 December 2024 l Basis of Accounting These accounts have been prepared on the Receipts & Payments basis in accordance with the Char6ties and Trustee Investment Iscotlandl Act 2(X)5. The Charities Accounts Iscotlandl Regulations 2¢Y)6 la5 amtndedl and the Regulations anent Con8re8ational Finance approved by the General Assembly of the Church of Scoiland in 2016. 2 Movement In Funds Atljan 2024 Al 31 Dec 2024 ReIpts Payments Transfers Unrestrirtedfunds Designated Fabric Fund General Fund 19,946 35.4 16 15.301 90.348 110,0661 I1,610) 25.181 25.154 55.362 105,649 1110.6761 50,335 Restrlctedfunds Benevoleni Fund Sanctuary Development Praise Group The Guild The Sunday School 1.167 797 743 1.734 715 794 17501 1.211 797 743 1,360 800 3.020 871 13.3941 17861 5.156 4,685 14.9301 4,911 Endowmentlunds None 60.518 110.334 1115.6061 55,246 Pur oses of Unrestricted Funds Fobric Furtd.. Set aside for Maintenance of Church Property Generol Fund Operating Fund lor General Income and Expenses Pur oses of Restricted Funds Suni'luury I1.1(jPm{,ul l.un(l - for Ted¢velotth¢ni of th¢ ChuTch(Isub xcount in Fatfft"Ll Guild - Ladies Weekly Meeting duiing the year. Sundoy School (JAM Clubl - JAM meets weekly fof younger age groups Senevolent Fund Fund io allow assistance to be gtrven to the elderly an(1 those in need Pr(Jise Group supports the congregation in singing of hymns Page 7
Kilsyth Anderson Church of Scotland Notes fomiing part of the accounts for the year ended 31 December 2024 Unrestricted ReTIrted Endowment Funds 2024 Funds 2024 Funds 2024 Totsl 2024 Total 2023 3 Analysis of Oonatiofis WFO Scheme (non Aid) Gift Aid Donations Tax Recovered on Gift Aid Dons. Ord¢nary Offerings (Open platel Other Offerings. Donations. etc 22.350 27.924 13.293 5,360 2.508 22,350 27.924 13,293 5,360 2.508 23.033 29.854 12.976 5,750 2,686 71.435 71,435 74.299 4 Analysis of Payments Cost of Gener¢itinqfunds Offering envelopes 155 155 136 Choritable Artlvlties Giving io Grow Presbytery Dues Locum chargeslExpenses Chafltie5 Telephone Ptjlpit supplv Heat/light Insurance Church Office Expenses Interim Moderaior'5 Expenses Fabric repairs & maintenance Benevolent Guild expenses Jam Club expenses Other expenses 36,380 4,813 14.506 5fy) 36.380 4,813 14.506 5CK) 668 672 6,442 4,366 1,848 205 10,066 750 3.394 786 4.875 39, 170 2,522 11,491 2.680 742 672 6.442 4.366 818 7.862 4.061 1.904 205 10.066 13,344 1.120 2,060 681 2,723 750 3.394 786 4.875 85,341 4.930 90.271 91.178 Governonce Costs Independent Examiner's Fee 180 180 180 Other Puyments Purchase of Investments Purchase of Fixed Assets 25.(MJ) 25,IXK) 25.1 25,CMXI Total 110.676 4,930 115.606 91,494 Page 8
Kilsyth Anderson Church of Scotland Notes fonning part of the accounts for the year ended 31 December 2024 5 Trustee Remuneration and Related Party Transactions The Interim Moderaior eCeed £205 in respeu of travel expense5. No trustee or person related io a trustee had any person31 interell in any contract or transattion entered Into by the Char during the year. 6 Minister's Stipend All Church of Scotland conBreEations contribute to the National Stipend Fund whKh bear5 the costs of all ministers, stipends and empk)yerfs contributions for national insuran. pension and hou5inE and loan fund. Stipends are paid in accordance with the national Stipend Scale. whKh is ielated to years of service. For the year under review. the minimum stipend was £31.642 and the maximurn stipend lin the fifth and subsequent years) was £38.884. 7 Investrnents Market Value at l Jan Purchases 2024 Gainllloss) on Market Vjlue 31 Dec 2024 Disposa15 Re¥#luation C051T Income Fund 172.738 25.(lJJ 1.616 193.354 Held in respect ol: Endowments Funds Isabel Wvper Bequest Jean Marshall Bequest Barbara Munro Bequest Martha Duncan Bequest 9.655 9.743 4.833 570 d.877 575 15.058 137 15.195 Uftrestrlrted Funds Fèbric Fund Isobel Barrie Fund 12.340 91,702 S3,638 113 837 12,453 92.539 79.167 General Reserve 25.IXXJ 529 157.680 25.(M)) 1,479 184.159 172,738 25,0 1.616 199,354 The incorne from the Wyper and Munro bequests are credited to the JAM Club. The income from the Martha Dunc3n bequest Is credited to the Praise Group. The income from the Vnrestricted Funds has been credited io the Fabric Fund. Page 9
Kilsyth Anderson Church of Scotland Notes fom)ing part of the accounts for the year ended 31 December 2024 8 Collection5 for Third Parties 2024 1023 Lodging House Mission DEC Earl Haig Poppy Fund Erskine Hospital Ukraine Appeal Pakistan Appeal 300 178 178 680 500 1,816 1.836 Fund5 held as Custodian Trustee In addition to the Endowmi)ni Funds shown in note 7, the charity holds £3.672 from zhe lean Marshall Bequest. the incoffle frorn which supports the Girls, Brigade. The investments are not included In the church accounts in view of the different arrangements the group has for registration with OSCR. Like the other bequests the funds are ir7vested tn COSIT Income tjnits. Page 10
Kilsyth Anderson Church of Scotland Year ended 31 December 2024 Appendix FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTiAND GENERAL TRusfEES ZOZ4 2023 CAprrAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE AccouKr Credit Balance at 31 December Page I
KIL5H ANDERSON CHURCH OF SCOTLAND Congregational Reference Number 160865 Scottish Charity Number SC009866 General Fund Bud et 2025 Fund5 2024 £ 611XXI £ 13 (XX) £ 72Th) 680 £ 260 E103 614 £ 4(XXI £ 4025 101079 Income Budget 2025 £ 62 0(Xl £ 14 LMX) £ 80 £ 7C(J £ 3C £120 £ 7 £ 42LMJ £ 41(KJ £1060 Collertions from congregation HMRC Investment Income Church Box Funerals Manse Rental Bank Interest Fayres and Donations Other- Refunds. bank adjustments etc Ex enditure Costs of generating funds £ 136 £ 150 Governance costs Independent Examiner fee £ 180 £ 330 £ 180 £ 330 Charitable Activities Giving to Grow Locum/ travel Interim Moderntor Presbytery dues BT Insurance building5 and contents Pulpit Supply OfficelTechnoto Utilities Sundry Donations to Charities Fabric repairs and maintenance £39170 £11491 £ 2522 742 £ 4061 818 £ 1904 £ 7862 E 2723 £ 2680 £13344 £87317 £36380 £ 16 IXX) £ 48(X) £ 71X) £ 450) £ ify £ 21XM) £ lo) £ 3CKX) £ 3(KM) £ 15 CKKJ E96380