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2024-12-31-accounts

REGISTERED CHARITY NUMBER: SC009913

Report of the Trustees and

Financial Statements for the Year Ended 31 December 2024

for

Cairns Church of Scotland, Milngavie

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

Cairns Church of Scotland, Milngavie

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 17

Cairns Church of Scotland, Milngavie

Reference and Administrative Details for the Year Ended 31 December 2024

TRUSTEES

PRINCIPAL ADDRESS

11 Buchanan Street Milngavie Glasgow G62 8AW

REGISTERED CHARITY NUMBER SC009913

INDEPENDENT EXAMINER

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

BANKERS

The Royal Bank of Scotland 24 Douglas Street Milngavie Glasgow G62 6PB

PRINCIPAL OFFICE-BEARERS

CONGREGATION REFERENCE

181207

Page 1

Cairns Church of Scotland, Milngavie

Report of the Trustees for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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.

Our vision, which is encapsulated in our logo ‘DOVE’ - Development of the Vision Enterprise, is derived from the objectives that people hear clearly the Gospel of Jesus Christ, see the life of his Spirit among his people and come to know the love of God the Father. We, in Cairns, recognise an important distinction between religious needs and spiritual needs.

Cairns is first a place of spiritual care and development. Its approach respects the various points that people have reached on the journey of faith. This is focused principally on our weekly Sunday services but also, in ‘normal’ non pandemic times, through special services during Holy Week and at Advent. These are services with candlelight, words and music allowing time for quiet contemplation.

The Cairns Church community continues to exercise its obligations to both its members and the wider community under the leadership of its minister, .

Significant Activities

Cairns Church continues to be home to many groups - Evening Group, Parent and Toddlers’ Group, several Book Groups, Walking Groups, Badminton Clubs and a Peace and Justice Group. The well-established ‘Thinking Allowed’ lecture series attracts many diverse thinkers both locally and from further afield. Schools’ end of term services are prepared and held in the church and leads the school pupils on a tour of the local churches, talking to them about all the denominations, ending in Cairns for a discussion and hospitality.

As well as these church groups, the church and halls are filled, almost to capacity by a wide range of community groups including Choirs, Music Groups, Associated Board Exams, Yoga, Chess, Private tuition, NHS (various groups), Friendship Circle and Classical Music concerts are held monthly.

Café Cairns operates in the Church on each Tuesday from the beginning of February until early June, and then from September to December-culminating in a Christmas Dinner (adults only). Pupils from P6 and P7 at Milngavie Primary School attend the Café (an average of 83 per week). There is also a Café for adults, which is open to the Community. This is held in different room. Here customers can enjoy a light lunch, very reasonably priced. (An average of 18 people attend each week). There is a team of volunteer helpers from the Church. Total number on the rota is 23. Some members (13) attend every week. Tasks include preparing food, serving at table, supervising youngsters. The atmosphere in the Café is convivial and friendly. Our customers, young and older, often comment how much they enjoy their Tuesday lunch.

Communication with the church members is mainly through our monthly "Grapevine" magazine. The Grapevine contains general information, items about the activities of various groups with-in Cairns, including the Peace and Justice Group, which discusses topical issues such as Climate action, Refugees, Poverty, Fair Trade, Peace, Inclusion, etc. Information about upcoming events and humour is included as well as beautiful photographs, making this a very popular publication.

Another method of communication is the church website which is updated very regularly and includes podcasts of sermons and lectures and the Cairns Church e-magazine.

The recording of sermons and lectures enables all those who are unable to attend the services or lectures to listen to them.

At 31 December 2024 the church had 264 members - a reduction from 278 in 2023. Sadly, there were 5 deaths of members in 2024. More positively, 3 new people joined as adherents during the year. The number of adherents now stands at 34. The church had 24 elders at 31 December 2024.

We remain open to new ideas and ways to fulfil our obligations as church members and to serve the community.

Page 2

Cairns Church of Scotland, Milngavie

Report of the Trustees

for the Year Ended 31 December 2024

ACHIEVEMENT AND PERFORMANCE

Collections & Fundraising for other Charities

Fundraising initiatives during the year can be summarised:

Thinking Allowed
Sale of cards
Craft Stall
Guess the weight
Baking Stall
Summer Gardens
Total		 £
1,510
56
176
86
580
1,250
3,658

The church also raised funds of £310 at Christmas time for the church in Nkanda, Malawi. The Christmas Watchnight Service raised £300 which was paid to support the work of Christian Aid.

Investment performance

The Church does not hold any investments. Any cash flow during the year is deposited in suitable bank accounts.

FINANCIAL REVIEW

Financial position

During the year the income from all sources amounted to £190,105 compared to £177,604 in 2023. Expenditure amounted to £187,384 compared to £174,763 in 2023. The charity generated a net surplus of £2,721 for the year ended 31 December 2024 (2023: £2,841).

In 2020, due to a drop in income, we were unable to pay the National Church dues of £93,658 in full - there was an unpaid shortfall of £51,613. After full discussions with the Clyde Presbytery and the Independent Examiner, it has been agreed that this shortfall will be shown in the Balance Sheet as a liability payable to the National Church. By the end of 2024, £21,613 of this balance was repaid and the remaining £30,000 will be repaid if, in the future, the church has sufficient funds to enable it to discharge this liability.

The accounting treatment of the outstanding dues in the National Church accounts was agreed with Clyde Presbytery - payments made would be set against the earliest debt first.

Reserves policy

The reserves level is reviewed annually by the trustees. The current policy is to attempt to build up unrestricted ‘free’ reserves not committed or invested in tangible fixed assets to a level of at least three months of the annual costs of the Church. Based on an annual cost budget of circa £180,000, this means that the Church would require unrestricted reserves of approximately £45,000. At 31 December 2024 the unrestricted ‘free’ reserves were £15,913 - significantly short of the above target. The trustees are currently considering options for seeking to increase the level of ‘free’ unrestricted reserves.

FUTURE PLANS

In 2021, a Presbytery Mission Plan Act was passed and this will involve the development of a rolling five-year mission plan for all Presbyteries across Scotland. The purpose of the plan is to explore ways in which a Presbytery may structure and resource church life. Cairns is currently involved in this process.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Church is governed by a Unitary Constitution and is subject to the Acts & Regulations of the Scottish Assembly of the Church of Scotland.

Recruitment and appointment of new trustees

Members of the Kirk Session are deemed to be 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.

Elders may be elected by the Kirk Session at any time. While Elders retain the status of Elder for life, those who have resigned form active eldership are excluded from the responsibilities of Trusteeship.

Page 3

Calms Church of Scotland, Milngavio Report of the Trustee5 for the Year Ended 31 December2W24 STRUCTURE, GOVERNANCE AND MANAGEMEprr Organisational stTUCtUTe Kirk Session Meetings are chaired by the Miiiryter. I￿ng a Twstee. and ￿￿tI1gS are Th)m)alty hekl rv)t Sess than times yèar. The Trusts8s are res￿SIb￿ ts th8 control of al affairs of lh• Congr8galK)n. tr4)th spiriiual and in rolatfion to Fabmc and Flnanca. Key management remuneration Kay managomènt parsonn81 ofth8 chartyarndawr￿d to b8 th8 trust88s. Tho Ilustoos gNoth8lrlm8 Trndy. Rlsk management The Trustees have assessed risk and. necessary. put in place ￿anS to manage and mfogale those risks lo an acc8ptablè le￿1 In th8 day to day opafatyon of th8 Church. Thosè Pr￿adUr•S ar8 parltsalcally r&vl&w&d to 8nsur8 that th sllll m•01 th• no¢<1s olth• charlty. STATEMENT OF TRUSTEES, RESPONSIBILMES Charfty law rèqulrns th• Trustèès to pr8par• Iln)cl stat•m•nts lor oach flnandal ￿•T ¥thl¢h VAII $how a tnJ• and falr vbw of Ihe slate of affair5 01 the Churth and flnandal for that ￿riod. In preparfng th0￿ flnandal Statements th• Tn￿1085 are requlred to.. . Selgct 5ultaWe aC￿UnIng pjlcles and Ihen y thwn ¢￿5￿tenIy. . Makeludgem8nts and 8stimat￿ that are fe&sonabl8 a￿1 wud8nt. . Stale wh8th8r apiSicabl• Accountiry Standards and statemènts or rxommwthd prnctk• hav• ba￿ fdlow•d. subJ•ct to any ¢J¢partures dls¢los¢¢y and oxplaln¢d In tho nnan¢l•l stattynonts. . Prepare tho flnanclal sal•ments on th• Wng concom basls unknsg A Is Inapprowlat• to pr•sum• that th• Church ￿11 conb"nu8 in op8ratlonal •xistenc•. Th• Trust•es aro respon51￿• for ko•ping prO￿r accounllrvJ r•cofds whlch dlsc1050 wlth reasonablo accuracy al any tlm• th• Ilnanclal Po￿￿on ol th• Church and to •nable Ih•m •nsur• that thè financfjal statem￿t5 comply wNh tho Charftk88 and TN$leo Inv$lm&nl IS¢otl•ndl Regul•Uon8 2006. Thoy •ro also responslble for ￿￿guardIng tho a8s•ts of lh• Church atvj h•n¢? for tklThJ m$onable stsps for Ihe proventlon and dotectkn offraud and othèr IrregulartUo$. STATEMÉNT ￿ TO DISCLOSURÉ OP INFORMAnoN TO ThÉ INDEPENoEiif ÉXAMINER So far as tho Tru$lg05 ar• awar•. there Is no r•l•vanl Informafjon ol th• Indepond•nt Examln•r 1$ un4w•r•. and oach Trustee has tak•n all Iho stsps Ihat Ought to hav• b8•n tsk•n as a Trust•• In ordèr to mako Ih•msdv•s awar• of any relevant Infonn•ll¢m •nd to est•blbh that the Indyndtrnt Examlner b aware ofthat InfMnaYon. 0910Y2025 Approved by order oltho board of INstoos on................................................. and 8lgn8d on Its bohaif by.. Pa9e4

Independent Examiner's Report to the Trustees of Cairns Church of Scotland, Milngavie

I report on the accounts for the year ended 31 December 2024 set out on pages six to seventeen.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :

have not been met; or

Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB 10 March 2025 Date: .............................................

Page 5

Cairns Church of Scotland, Milngavie

Statement of Financial Activities for the Year Ended 31 December 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
151,320
-
Charitable activities
6
Charitable Community Activities
4,508
-
Other trading activities
4
31,190
-
Investment income
5
1,102
-
Other income
7
1,985
-
Total
190,105
-
EXPENDITURE ON
Charitable activities
8
Charitable Community Activities
187,106
278
NET INCOME/(EXPENDITURE)
2,999
(278)
RECONCILIATION OF FUNDS
Total funds brought forward
866,419
850
TOTAL FUNDS CARRIED FORWARD
869,418
572		 2024
2023
Total
Total
funds
funds
£
£
151,320
138,417
4,508
4,446
31,190
32,565
1,102
205
1,985
1,971
190,105
177,604
187,384
174,763
2,721
2,841
867,269
864,428
869,990
867,269

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in Note 13. The notes on pages 8 to 17 form part of these financial statements.

Page 6

Calms Church of Scotland, Milngavio Balance Sheet 31 December 2024 XED ASSErs Tangible assets 15 853. 850.%9 CURREKf ASSErs Debtors Cash al ba￿1 16 18.949 9.554 41.668 54,317 51,222 CREDrroRS Amountsfalling du8wllhln on• y 17 137.8321 134,9221 NET CURRENT ASSETS 16.485 16,300 TOTAL ASSEfs LESS CURREKf UABlUnES 869.990 867.269 NET ASSErs 869,990 867,269 FUNDS Unro$th¢t¥dfvnds'. Goneral fvnd D•sl9naled Fund- Mans• Deslgnat•d Fun¢J. lffprovwn• Dgslgnated Fund- Mclor Doslgnated Fund- Ollk• ￿l￿PM￿l 19 15.913 850.CQO 1,946 727 832 15.4SO BSO,000 969 869.418 866,419 R8strlct•a funds S72 TOTAL FUNDS 869.990 867,269 09103r2025 Th• financlal $lalem•nts ￿r* ap￿￿¢d by B￿r￿ of Tnths and •uthots¢d for on ............................................. and wer• ￿gned on It5 behalf by.. Th& notos on paggs 8 to 17 TO￿ part of those Ilnanclal statomgnts. Page7

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements for the Year Ended 31 December 2024

1. GENERAL INFORMATION

Cairns Church of Scotland ("the charity") is a Scottish charitable unincorporated association. The Church is governed by a Unitary Constitution and is subject to the Acts & Regulations of the Scottish Assembly of the Church of Scotland. It was registered as a charity in Scotland (registered number SC009913) on 9 June 1950. Its registered address is 6 Lancaster Crescent, Kelvinside, Glasgow, G12 0RR.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:

Standard applicable in the UK and Republic of Ireland, published in October 2019 (FRS 102)' ("the Charities SORP");

The charity meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.

The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.

There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 8

continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Financial instruments

The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basicfinancial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 15% on cost
Office and IT equipment - 15% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance

Freehold Property - Manse

During 2021 the property value was increased to £850,000 as a result of a valuation carried out in the year. The trustees have elected to cease depreciation charges on the manse and instead obtain regular valuations.

Freehold Property - Church

The Church Buildings are not included in the financial statements as a result of the exemptions granted under Section 3 of the Law Reform [Miscellaneous Provisions] [Scotland] Act 1990.

Capitalisation Policy

The trustees have elected to capitalise individual fittings and equipment costing in excess of £500.

Taxation

Cairns Church of Scotland, Milngavie is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated services and facilities

In accordance with the Charities SORP (FRS102) the value of the general volunteer time of the Church members is not recognised in the financial statements.

Page 9

continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

3.
DONATIONS AND LEGACIES
2024
£
Legacies
200
Ordinary Offerings
7,285
Donations
10,327
Gift Aid Donations
93,519
WFO Envelopes
-
Tax Recovered (Gift Aid)
25,388
Contributions - Cafe Cairns
11,928
Coffee Time - Sundays
2,673
151,320
4.
OTHER TRADING ACTIVITIES
2024
£
Letting of Premises
31,190
5.
INVESTMENT INCOME
2024
£
Bank Interest
1,102
6.
INCOME FROM CHARITABLE ACTIVITIES
2024
Charitable
Community
Activities
£
Coffee/Baking/Jumble/Concerts
3,658
Weddings & Funerals
850
4,508
7.
OTHER INCOME
2024
£
Employer Allowance (NIC)
1,985		 2023
£
197
5,758
10,933
87,220
50
22,503
9,278
2,478
138,417
2023
£
32,565
2023
£
205
2023
Total
activities
£
3,679
767
4,446
2023
£
1,971

Page 10

continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

8.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 9)

Charitable Community Activities
£
185,944
9.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Trustees' expenses
Ministries & Mission
Presbytery Dues
Manse Council Tax
Manse Repairs
Cleaning Costs
Grapevine, Stationery, Phone
Insurance
I.T. Costs
Light and Heat
Organ Upkeep
Repairs and Maintenance
Organist Remuneration
Payroll Fees
Cafe Cairns Costs
Donations and Gifts
Food and Supplies
Professional Fees
Thinking Allowed Costs
Bank Charges
Water Charges
Flower Costs
Fundraising expenses
Young church
Equipment
Depreciation
10.
SUPPORT COSTS
Governance costs (Independent examination
fee)		 Support
costs (see
note 10)
£
1,440
2024
£
42,880
3,081
85,168
3,465
4,552
1,233
903
2,734
4,486
538
18,249
380
7,385
3,185
691
2,882
255
253
180
548
12
1,019
228
-
744
160
733
185,944
2024
£
1,440		 Totals
£
187,384
2023
£
44,218
3,165
76,635
3,465
4,452
1,324
176
2,405
4,019
414
16,775
372
6,575
3,380
701
2,448
-
706
798
135
4
-
73
204
677
-
322
173,443

2023
£
1,320

Page 11

continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. TRUSTEES' REMUNERATION AND BENEFITS

During the year, one trustee, the minister, received a 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 loan fund. Ministers' 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) £38,884.

There were no other trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

Trustees' expenses

2024 2023
£ £
3,081 3,165

These expenses were paid to one trustee (the Minister). In addition, the Church paid Council Tax on the Manse in the amount £4,552 (2023: £4,452).

12.

STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2024
£
39,513
2,853
514
42,880		 2023
£
40,819
2,885
514
44,218

Staff numbers are calculated on the basis of head count, and include part time staff.

The average monthly number of employees during the year was as follows:

Premises
Support & Admin		 2024
2
1
3		 2023
2
1
3

No employees received emoluments in excess of £60,000.

13.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
138,417
-
Charitable activities
Charitable Community Activities
4,446
-
Other trading activities
32,565
-
Investment income
205
-
Other income
1,971
-
Total
177,604
-		 Total
funds
£
138,417
4,446
32,565
205
1,971

177,604

Page 12

continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
EXPENDITURE ON funds funds funds
£ £ £
Charitable activities
Charitable Community Activities 174,763 - 174,763
NET INCOME 2,841 - 2,841
RECONCILIATION OF FUNDS
Total funds brought forward 863,578 850 864,428
TOTAL FUNDS CARRIED FORWARD 866,419 850 867,269
14. CONTRIBUTION OF VOLUNTEERS
In common with all congregations of the Church of Scotland, the congregation benefits from the contribution made by
volunteers who give of their time and talents willingly and voluntarily for the benefit of the Church. The areas of
congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be
unable to continue were it not for the commitment shown.
15. TANGIBLE FIXED ASSETS
COST OR VALUATION
At 1 January 2024
Additions
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023		 Improvements
Office
Freehold
to
and IT
property
£
property
£
equipment
£
850,000
49,763
-
-
2,290
979
850,000
52,053
979
-
49,763
-
-
344
147
-
50,107
147
850,000
1,946
832
850,000
-
-

Page 13

continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

15. TANGIBLE FIXED ASSETS - continued

COST OR VALUATION
At 1 January 2024
Additions
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Cost or valuation at 31 December 2024 is represented by:
Valuation in 2021
Cost
Valuation in 2021
Cost		 Fixtures
and
Motor
fittings
£
vehicles
£
Totals
£
2,701
12,900
915,364
-
-
3,269
2,701
12,900
918,633
2,701
11,931
64,395
-
242
733
2,701
12,173
65,128
-
727
853,505
-
969
850,969
Freehold
Improvements
to
Office
and IT
property
£
850,000
property
£
-
equipment
£
-
-
52,053
979
850,000
52,053
979
Fixtures
and
fittings
Motor
vehicles
Totals
£
£
£
-
-
850,000
2,701
12,900
68,633
2,701
12,900
918,633

For insurance reinstatement purposes in the event of a total loss, the church building has been valued at £8,357,417. This does not necessarily reflect the market value of the church.

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continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Gift Aid Receivable
Prepayments
Other Debtors
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
M&M Liability
Accrued expenses		 2024
£
1,337
3,384
12,597
1,631
18,949
2024
£
3,758
245
30,000
3,829
37,832		 2023
£
396
3,446
5,440
272
9,554
2023
£
3,434
168
30,000
1,320
34,922

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Fixed assets 853,505 - 853,505 850,969
Current assets 53,745 572 54,317 51,222
Current liabilities (37,832) - (37,832) (34,922)
869,418 572 869,990 867,269
Comparatives for analysis of net assets between funds
2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Fixed assets 850,969 - 850,969 851,291
Current assets 50,372 850 51,222 53,588
Current liabilities (34,922) - (34,922) (40,451)
866,419 850 867,269 864,428

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continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

19. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/1/24 in funds funds 31/12/24
£ £ £ £
Unrestricted funds
General fund 15,450 3,732 (3,269) 15,913
Designated Fund - Manse 850,000 - - 850,000
Designated Fund - Improvements - (344) 2,290 1,946
Designated Fund - Motor 969 (242) - 727
Designated Fund - Office equipment - (147) 979 832
866,419 2,999 - 869,418
Restricted funds
Restricted Fund - Sound/IT 650 (278) - 372
Restricted Fund - Choir 200 - - 200
850 (278) - 572
TOTAL FUNDS 867,269 2,721 - 869,990
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 190,105 (186,373 ) 3,732
Designated Fund - Improvements - (344) (344)
Designated Fund - Motor - (242) (242)
Designated Fund - Office equipment - (147) (147)
190,105 (187,106 ) 2,999
Restricted funds
Restricted Fund - Sound/IT - (278) (278)
TOTAL FUNDS 190,105 (187,384 ) 2,721
Comparatives for movement in funds
Unrestricted funds
General fund
Designated Fund - Manse
Designated Fund - Motor
Restricted funds
Restricted Fund - Sound/IT
Restricted Fund - Choir
TOTAL FUNDS		 Net
movement
At 1/1/23
in funds
£
£
12,287
3,163
850,000
-
1,291
(322)
863,578
2,841
650
-
200
-
850
-
864,428
2,841		 At
31/12/23
£
15,450
850,000
969
866,419
650
200
850
867,269

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continued...

Cairns Church of Scotland, Milngavie

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 177,604 (174,441 ) 3,163
Designated Fund - Motor - (322) (322)
177,604 (174,763 ) 2,841
TOTAL FUNDS 177,604 (174,763 ) 2,841

Purposes of Funds

General Fund - The unrestricted, free reserves of the charity

Designated Fund - Manse - Represents the net book value of the Manse. Additions are transferred to this fund and depreciation charged to it. This fund has been renamed from 'Designated Fund - Fabric'

Designated Fund - Improvements - Represents the net book value of the improvements to the Manse and Church property. Additions are transferred to this fund and depreciation charged to it

Designated Fund - Motor - Represents the net book value of the vehicle. Additions are transferred to this fund and depreciation charged to it

Designated Fund - Office equipment - Represents the net book value of the office equipment. Additions are transferred to this fund and depreciation charged to it

Restricted Fund - Sound/IT - Donation provided towards the Sanctuary sound and IT project

Restricted Fund - Choir - Legacy provided towards the running of Cairns Church of Scotland choir

20. RELATED PARTY DISCLOSURES

During 2024 a total of £36,180 was donated to the Church by a total of 19 of its trustees (2023: £34,818 from a total of 20 trustees).

21. SPECIAL COLLECTIONS

During the year the Church held collections for two projects. The nature of these collections is that the funds raised are passed directly to the recipient organisation and as such these amounts do not feature in the Church's income or expenditure.

Funds were raised on behalf of these organisations as follows:

Recipient
Nkanda
Christian Aid		 2024
£
310
300
610		 2023
£
200
0
200

Page 17