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
Re￿Ipts
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 I￿1.￿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 Re￿TIrted 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
eCe￿ed £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

KIL5￿H 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