Williamwood Parish Church of Scotland Annual Report and Financial Statements for the year ended 31 December 2024 Charity Registration Number: SC009939
Williamwood Parish Church of Scotland
| Contents | Page |
|---|---|
| Trustees' report | |
| Administrative details | 1 |
| List of trustees | 2 |
| Structure, governance and management | 3 - 8 |
| Statement of trustees' responsibilities | 9 |
| Report of the independent examiner | 10 |
| Receipts and payments account | 11 |
| Statement of balances | 12 |
| Accounting policies | 13 - 14 |
| Notes to the financial statements | 15 - 19 |
Williamwood Parish Church of Scotland Trustees, Annual Report For the year ended 31 December 2024 The trSteeS Present the aimual report and accounts for the Williamwood Pansh Church of Scotland for the year ended 31 December 2024. Administrative Detsils Charity Name: Willianlwood Parish Church of Scotland Charity Registrntion Number: SC009939 Congregational Reference Number: 1610892 Contact Address: Trustees: See details on Page 2 Church Treasurer: Session Clerk: Clerk to the Congregydtional Board: Minister: Interim Moderator; Independent Examiner: Bankers: '"ll'gill Molley PLC 30 St. Vincent Place, Glasgow GI 2HL Solicitors: Pgge l of 19
Williamwood Parish Church of Scotland
List of Trustees
as at 5 February 2025
Kirk Session:
Minister; , Retired 30 June 2024 Interim; Moderator Appointed 1July 2024
Elders: * Indicates that were also Congregational Board Members
Congregational Board:
All members of the Congregational Board are deemed to have demitted this office on 14[th] November 2024.
Page 2 of 19
Williamwood Parish 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 having changed from the model Deed of Constitution with effect from 14 November 2024.
Recruitment and Appointment of Trustees
Members of the Kirk Session are 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 to pursue the spiritual affairs of the Congregation. The Minister, who was a member of the Kirk Session, was elected by the Congregation and inducted by Presbytery. The Congregational Board was appointed from within the Congregation and members of the Congregation were invited to nominate individuals who were believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members were then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. All Trustees are provided with details of their roles and responsibilities, on an annual basis, and provided with the opportunity to discuss any concerns.
Organisational Structure
The Congregational Board was chaired by the Minister and, in normal circumstances, meet three times in a year and was responsible for the temporal affairs of the Congregation. Certain responsibilities are delegated to the Finance Committee, the Property Committee and other subcommittees as appropriate. The Kirk Session which, in normal circumstances, meets five times a year is responsible for spiritual (and temporal from 14 November 2024) affairs within the Church.
Objectives
The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. 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.
Overview
Williamwood is a residential parish, approximately five miles south of Glasgow in the East Renfrewshire Council area. The parish is a well-established residential area with approximately 1,200 homes and an estimated population of 3,500. The Church building and halls lie in the heart of the district and provide a focal point for an active congregation and local community activities.
Page 3 of 19
Williamwood Parish Church of Scotland
We are an active outward looking Church and have a clear intention to build effective relationships with all age groups, sincere and supportive pastoral care and encouragement for young people coming through our Christian organisations leading to active Church membership. Church Services are held at 11.00am every Sunday. Communion services are held on the first Sundays on March, June, September and December at 11.00am.
There is wheelchair ACCESS to the Church and the halls. The Church and the large hall also have facilities for the hard of hearing.
Review of the year 2024 by
We started 2024 wishing our church family A Happy New Year… This started another busy Year with Rouken Glen Tea Sett meeting at Rouken Glen and our Goalies meeting at Williamwood Golf Club kicking the New Year off to a good start.
History of Williamwood……
A brick was laid in 1936 funds secured and Williamwood Church was founded in 1937. Situated in the middle of the local community surrounded by semi-detached houses and bungalows favoured by the young people of Clarkston and within the catchment area of Carolside Primary and Williamwood High School. This reflects the number of 500 children who attend our Church. We are fortunate with the architectural design of our Sanctuary/Halls, that we are housed in one building. The Schools’ Chaplaincy undertaken by the Minister and supported by the congregation of both the primary and secondary schools continue. We also have increased our parish with a 60 bedded Care Home and in addition with private and rental homes at Drumby Cres.
The Church Hall usage is up and running, with Sunday School, Anchor Boys, Junior Section, Boys’ Brigade, Scouts and Brownies and the children who attend our Church through use of hall agreements consisting of Toddlers, Nursery, the Dance Group, Williamwood Pipe Band, Music lessons, Baby Class and Karate. The local Resident Group also use the Session House monthly with the local Christian Aid Group meeting in our Halls. We also have Birthday Parties on Sunday afternoons.
GOALIES (Guys Only at Lunch in Eastwood) meet monthly at Williamwood Golf Club.
Tea Sett also meet monthly in Rouken Glen at 10.30am on the first Tuesday of the month. Guild meets fortnightly in the Session House on a Monday afternoon at 2pm. They have excellent speakers, so please come along.
Doors Open , Thursday in the church vestibule. From 10am to 11.45am. Pop in for a coffee and a chat. All are welcome
Book exchange Library now in Vardar Corridor. A book for all…
Our Monthly Newsletter is emailed to our membership and others, full of information on Events, Births, Birthdays, Weddings and other church family news, this has proved to be a very successful way of communicating with our membership and an important tool for church fellowship.
Page 4 of 19
Williamwood Parish Cburcb of Scotland The Flowei" Committee continiie the valiiable minisry of flower delivery direct to peoples. homes. This has been a veiy important part of oiw pastoi'al care to members and others. Tbe Collunittee also adorn the church at Harvest with displays of vegetables and al Cbristmas decorate the pews. Pro ei. Commlttee; is kept busy througbout tbe year with repairs and improvements in a Well_led cbiii'cli and halls. The Events Commlttee; Four Suulmer Collcerts with young aitisies from the Coiiservatoire, two Quiz nilS aiid a Christlllas FayTe in November. Our Santa's Grotto once again took pride of place in the Sessioll House. Gai'denill DIY enliancing our church grounds with colour. Oui. IIedia Duoi. Dut teams. colltinue to welcome and lake technology 10 new levels. Our thanks lo aiid our Thity Team Leaders. The Kii'k Sf55iOll tneetings and tlie work of Session continue and as Sessioii Clei'k I would like to thank the elders who have carried oiit tbell. diities with due diligence visitin% tbeir District and Teporting back to the n]inistei' or iiiyself aThy probleins tliey inay have. Session visits to the Organisations are also an important part of theiT WOTk and our mission and pISh work. Holy Colll]lliuLlOtI takes place M[b, Julle, Septeber and Dece]nbeT. Constituttoll We have llow adopted this constitiition in line with n]ost chw'ches. con]mittees lloiv i'eport du"ectly to tlie Kll'k Session. The work of tliese Con]]nittees and Office-Beareis 'e a vital part of our church tbroiighout the year and have responded quickly and willingly to all that has been asked of the keepillg the chutch StnIctte and the fabiic of the chillch in the best possible condition. Presb tel Ins ection ofRecords takes place in MaTch whell Chi]rch records are inspected. A tliallk you to all Office Beai"ers foi. the pieparation of all necessary papeTwork. Our Il*m chlli'ch seiylce has continued with zoom, allowing our members who are iable to attend in person to join us in WOTship. Servfices foi. Easter Illls year was a joint weekly itinerary with other churches finishing with a short oiitdoor service for Easter Morlliiig at GTeenbank Gardens and Easter breakfast at Cathcart Castle Golf Club followed by the I lam seivice at our i'espective chiwcbes. Our Cal'e Home visits to Williainwood Hoiise and Clarkston Care Hoine are much appreciated by the i'esidents. We ihallk for oi'ganising ibis service. Woi'ld Day of Pi'ayf I. in March of every year took place this yeaT at Netliei'lee Church. Remembrallce seiTrlces look place on both Annisiice Day and Remembiance Sunday. The former was held oiitside beside a sniall gaTden of reineiiibrance and tlie lattei. begaii inside tlie cliurch witli the obseTvance of silence and WTeath laying in the Sanctiiary. Our Youth 'ganIsatIOnS were all in atte11d1Ce. Seivices took place in early DeCeber for the 7¥urseiy and Toddlei's with the Stable in place in the chaiicel. always a lovely service for the yoiuig with the CliristIiias tiee ui cli1Ch too. A thank you lo those who make this possible. The Interim Moderatoi. 'eacbed a Cbristmas Eve service in the ChiCh with tnany young attenditLg. The true Jneaning of CbrislD]as. Page S of 19
Williamwood Parish Church of Scotland The Sunday School perfonned this year witb children and adults taking part in the Nativity. I am told it was a great cast. I was on boliday ill Malaysia visiting my family. The Boys. Biigade delivered Cknistnias cards alld biscuits to the elderly mellibers of OUT cIiuTch rally. Our Chiji'rkn embi'aces alld s cbarities iDcludill thf i1]]deruoted Kivendei'alla: we Colltinue 10 siippoi1 oill. pillerS ill Malawi. This parniership bas been ellICed by iisiiig Zooin in oiw ineetings allowing oiu. fri'ends iii Malawi to take part. ColTee aftei. church colltinues lo be a popul. way to catch up with friends after church with doiiatioiis going to diffei'eiit charities. Fairti'ade Fortnfi bt allows lis to participate in supporting this important group to llke a better way of life foi. tlie tliird world. Chi'lstlall Ald fund raising evenls have continued with Art Exhibition on Friday 5 and Sallday April iii the Clarkston Halls. Haivest Thanks offerings on Sunday were split between Helping Hands Foodbank and LodgiIig Hoiise MissioLI. We are also contilliiillg to siipport the woik of Fai'm Afi-ira. does an admiral job of getting a together foT delivery and OTganising the food. We are also an Eco-congregation. Ei'skine Hos ital is always appreciative of our donations. We said our Goodbyes to in Jiille after being oi]T 1lster for almost nine yeaL3. ministy wiib us has beeIi llispiiiIig ill all aspects of church work. We will miss her........ Before leaviiig. our congregation was invited to a limch in tlie clii]rch hall witli cake ]d a glass of biibbly to toastllland to wish her ii'ell in her neil, role as Modei'atoi. of Glasgow Presbyteiy. As Session Clerk woiild like to thank tl) for her spiiinial giiidance and all the hard work she piit illro Williawivood. We welcomed oui. InteR'lm Moderatoi. who, witb our Locum, will serve the people of our church. Our Dii"ectoi" of Mll5ic. stUdIed at the Conservatoire for his "Masters" Degree ]d he or£anised four C'ch SunlllleT Concerts, fealwing- young people from the ConservatOiTe who brought mucli joy to our Jnembers atLd to others who atteThded. Oui" Choii", we thaDk theD] for their miisic and alltbems. Our Cluster Gi'ou continues to meet in different cburches with two church members alld minister ftolli each chill.ckn sbaring disciissions and finishitLg with piayei. Our church has ellibraced the good work of Carnwa<tiic Food Bank and has a permanent donatioll box in the chiwcb vestibule alongside Lodging House Mission box. We continiie io play a very aciive role in ibe work of the Presbytery of Glasgow. Oiir treasiirei". was previously convenoT of the Stewardsbip & Finance Conllllittee alld 0. Pi'esbyrery Elder. is Our membership now stallds at 339 plus 6 adherents as at 31st December 2024. We are delighted to have welcomed new n]enibe by pi'ofession of faith and by Iransfei. froin other congregations. Sadly we losl 8 of ow. Chw'ch family and in additioll the minisTer collducted a numb. of pls and other funerals. The wedding of oiie of oi]T members took place in our church givillg cause for celebration alld a hope for llY more celebi'ations to come. Pagc 6 of19
Williamwood Parish Church of Scotland
Financial Review
The total income for the year ended 31 December 2024 was £117,028 in comparison with income of £117,218 received in 2023, a reduction of £190.
Offerings continued as our main source of income most of which is Gift Aided. In 2024 Offerings, were £62,359 a decrease of £2,597 on the offerings of £64,956 received in 2023. Gift Aid of £12,481 was obtained during the year. Members are again thanked for their continued support through these difficult and challenging times.
Our Events Team arranged several Fellowship/Fundraising activities during the year. A Quiz Night in addition to Summer Concerts and our Christmas Fayre raising £3,066. Our hall lets income remained strong with £30,691 received from this source. The increase in interest rates gave rise to a significant increase in our savings return with £2,541 received from this source.
During 2024 our total expenditure was £107,880 compared with the £136,659 spent in 2023 a reduction of £28,779. Our most significant cost is the new Giving to Grow payment to the national Church. Our assessed contribution under this new process after a Vacancy Allowance was £49,655.
Elsewhere our expenditure was for the most part controlled within or around budget expectations.
There was a surplus for the year of £9,148 with the Congregational Fund standing at £18,290. In addition, in unrestricted funds there is a Legacy Fund of £37,749 The Church has ring fenced funds of £2,653 in an Access Fund as well as small amount in an Organ Fund of £854. We propose to continue to have a strong control on spending to ensure that we endeavour to maintain our reserves at meaningful levels as outlined in the Reserves Policy detailed below. In this regard our cash position is strong with £51,183 held with Church of Scotland Investors Trust. There was no requirement during the year to draw on these funds.
The Church Manse which is accounted for within the Manse Property Fund has an estimated market value of £275,000. Other Funds are held for the Kirk Session, The Guild, The Flower Committee and the Sunday School.
Page 7 of 19
Williamwood Parish Church of Scotland
Principal funding sources
As detailed in the Financial Review the principal funding for Williamwood Parish Church was from the members of the congregation by way of offerings, along with the tax refund from Gift Aid on these offerings. Other funding sources are detailed in the Financial Review.
Risk Management
The Congregational Board met formally at least three times a year and receiving reports from the conveners of the various sub-committees on a full range of relevant matters, including finance, property and insurance. In undertaking their review of the activities of Williamwood Parish Church the Congregational Board covered the key operational, compliance and financial risks facing the organisation.
Financial Risk is monitored through management accounts, with commentary to identify variances to budget or issues causing concern, being issued to members of the Finance Committee. These management accounts were made available to the members of the Congregational Board for review and discussion at Congregational Board meetings. Annual financial statements are prepared by all Church organisations and these are reviewed by appropriately skilled members of the Kirk Session and reported upon to the Congregational Board.
Covid Risk was monitored against guidance provided by the Church centrally.
Designated Elders meet twice a year with the leaders of all the Church Organisations and all external parties utilising our halls. A generic risk reporting format is utilised to ensure a standard assessment and onward reporting of reviews undertaken to the Kirk Session. This also provides coverage to reputational and health and safety issues.
Data Protection is given high priority through the appointment of a Data Protection Officer with office space users operating a clear desk policy and all information securely managed. The Kirk Session also receives reports at each of its meetings every year on Safeguarding and changes to the Members’ Roll.
Reserves Policy
The Trustees believe that Williamwood Church funds are currently at a satisfactory level. It is their belief, as a minimum, that reserves should amount to the equivalent of six months’ expenditure.
Page 8 of 19
Williamwuod Parish Church of Scotland Trustees, Annual Report for the year ended 31 December 2024 Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient delail to enable an appreciaiion of the tranCtionS of the Church during the finanLial year. The embcrs of the Kirk Session ar¢ r¢sw)n5ible for keeping proper accounting records which, on requesL Jiiust refleil fill¢Jncial Posilion of tlE c.hurch at that time. Thi5 must iE done to lsure Ihai the financial statements comply ii'ith the Charities and Trustee Iniesimenl (Scotland) Act ?005, the Charities Accounts (Scotland) Regulations ?006 (as amended) and ihe Regiulations Anent Congyregational finance approved by the General Assembly of the Church of Scotland in ?016. They are also responsible t.or safegiiarding the assets of the Church and musl take reasonable steps for the preiiention and/or detection of fraud and other irre8ulaTities. Approved by the Trustees and siÈmed on iheir behalf. ession clerk Dated.. S February 202 Page 9 Df 19
IVilliam)vood Parish .hurch of .5cntland SC009939 Independent Examiner*s Report to the Trustees of Willlamiv(bnd Parish Church I report on the accounts of the charity for the year ended 31 DeceM1r 2024 which Are get out on pagc8 11 to 19. Re5pe¢dve re5POn5ibllltlcs of trustees ODd examiner Lliarity's ttustccs are rcsponsiblc for thc prcparation of the accounts in accordanc¢ with the tern of ilie ch[1¢S and Ttust¢¢ Inycstincnt (S¢otland) Act 2005 aTJd th¢ Choritics A¢counts (Scotland) Regulatitsns 2006 (as amelldcd). The clwiiy trusiees Lunsider that the audit iequirement of Rcgulalion 10{1) (d) of thc Accounts Regulations does noi apply. It IS rny Tesponsibiliiy to examin¢ the accounts a5 T¢quired under section 44(1} (c) of the Act and to slate whcther particular rnatlcrs havc comc to my attenlion. Basis of independent examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts {S¢otland) Regulations 2006 (as amended). An examination includes a rei'iew of the accounting records kepi by Ihe charity and a comparison of th¢ accounts PTe5ented wilh those records. Ii alsu includes consideratiorn of any unusual items or disclosures in the accounts and seeks explanations from ihe trustees conc¢miDg any such rnatterb. The procedures undcrtaken do not provide all the eiiidence Ihal would be required in an audit, and conscquenily I do not ¢xpr¢ss an audit opinion on the i'iew given by the account8. Independent Examiner's slatement In Ihc cour5¢ of my examination, Matt has con]e to my attention which gives me reasonable cause to believe that in any material respect the requireinenls.. to keep a0tIng rordS in accordance with Section M(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and to prepare accounts which i¢cord 1th the accounting records and comply with Regulation 9 of the 20ll6 Accounts Regulations (as amended) have not been meL or to which, in my opinion. attenlioft shoiild be drdwn in Order to enable a proper understanding of the accounts to b¢ reached. Dated iq14izS Page 10 of 19
Williamwood Parish Church of Scotland
Receipts and Payments Account for the year ended 31 December 2024
| Note Receipts Donations 1 Activities for generating funds 2 Bank and Deposit Income 3 Weddings/Funerals 4 Other incoming resources Grant Total Receipts Payments Costs of generating funds Charitable activities Governance costs Total Payments 5 Excess of Receipts over Payments for the year before Transfers Transfers between Funds 10 Excess of Receipts over Payments for the year after Transfers |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2024 2024 2024 2023 £ £ £ £ 80,570 0 80,570 78,193 33,691 0 33,691 34,682 2,541 0 2,541 2,213 116,802 0 116,802 115,088 410 0 410 130 0 0 0 2,000 117,212 0 117,212 117,218 190 0 190 184 107,883 107,883 136,475 0 0 0 0 108,073 0 108,073 136,659 9,139 0 9,139 -19,441 0 0 0 0 9,139 0 9,139 -19,441 |
|---|---|
Page 11 of 19
'illiamv4Dod PAri$h Church of StotlAnd for Ibt ye•r e•d•d 31 D•¢¢•bber T•tsl 3J34 54/ 74 i• 9.139 9.13• -l•J41 B•nl •1 D•pxit B•l•a 31112r2024 59.913 15%•) 275 33 747 I i)r and hcliulf lil ihe kirk dnJ ( i)nyrrxalliinal P•E 12 •( 19
Williamwood Parish Church of Scotland
Accounting Policies
The accounts for the year ended 31 December 2024 have been prepared on a receipts and payments basis as allowed for under charities regulation, for charities whose gross annual income is less than £250,000.
The principal accounting policies which are material to the accounts are set out below.
Basis of preparation
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016.
Funds
Funds are classified as either restricted funds or unrestricted funds, defined as follows;
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
Incoming Resources
All donations and gifts are included within incoming resources either under unrestricted or restricted funds according to the terms under which the donation is made and when the amount has been received.
Resources expended
Expenditure is recognised as the liability is paid.
Page 13 of 19
Williamwood Parish Church of Scotland
Accounting Policies (continued)
Tangible fixed assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church and halls, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of the assets is charged as payments in the receipts and payments accounts in the period in which the liability is paid.
The manse, is vested in local trustees who have resolved not to depreciate the manse property and which is included at the trustees estimated value. Fixtures, fittings, office equipment and normal fabric repairs are written off to expenditure in the year of acquisition. An assets register is maintained and attested by the Trustees and by the Presbytery of Glasgow on an annual basis.
Investments
Fixed assets investments are stated at market value at the balance sheet date.
Taxation
Williamwood Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for Value Added Tax and resources expended therefore include irrecoverable input Value Added Tax.
Page 14 of 19
Williamwood Parish Church of Scotland
Notes forming part of the financial statements
for the year ended 31 December 2024
| 1 Donations Offerings Tax recovered on Gift Aid Contributions from Congregational Organisations Kirk Session Fund Flower Fund Sunday School Fund The Guild Fund 2 Activities for Generating Funds Regular Fundraising Events Use of Premises Other 3 Bank and Deposit Income Deposit interest 4 Incoming Resources from Charitable Activities Weddings/Baptisms/Funerals |
Unrestricted Restricted Funds Funds Total Total 2024 2024 2024 2023 £ £ £ £ 62,359 0 62,359 64,956 12,481 0 12,481 8,512 260 0 260 0 0 0 0 0 1,870 0 1,870 1,970 39 0 39 123 3,561 0 3,561 2,632 80,570 0 80,570 78,193 3,260 0 3,260 4,124 30,431 0 30,431 30,558 0 0 0 0 33,691 0 33,691 34,682 2,541 0 2,541 2,213 2,541 0 2,541 2,213 410 0 410 130 410 0 410 130 |
|---|---|
Page 15 of 19
Williamwood Parish Church of Scotland
Notes forming part of the financial statements (continued) for the year ended 31 December 2024
| 5 Payments Giving to Grow Presbytery Dues Minister's Expenses (see note 7) Pulpit & Organ Supply Other Salary/Fee Costs Fabric Repairs and Maintenance Council Tax (see note 7) Water Rates and Insurance Cleaning Heating and Lighting Other Expenses FWO Envelopes Kirk Session Fund Flower Fund Sunday School The Guild |
UnrestrictedRestricted Total Funds Funds Total All Funds 2024 2024 2024 2023 £ £ £ £ 49,655 0 49,655 51,955 5,811 0 5,811 2,615 55,466 0 55,466 54,570 2,140 0 2,140 1,960 3,776 0 3,776 1,165 4,400 0 4,400 4,033 8,514 0 8,514 44,470 2,205 0 2,205 2,691 4,183 0 4,183 4,046 6,557 0 6,557 6,493 11,984 0 11,984 9,333 3,785 0 3,785 3,589 190 0 190 184 0 0 0 0 1,957 0 1,957 1,800 7 0 7 56 2,909 0 2,909 2,268 108,073 0 108,073 136,659 |
|---|---|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
Page 16 of 19
Williamwood Parish Church of Scotland
Notes forming part of the financial statements (continued) for the year ended 31 December 2024
6 Minister's 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 and 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 was £38,884.
7 Trustees' Remuneration and Related Party Transactions
During the year the , a trustee, received reimbursement of expenses incurred totalling £1,850 and single resident Council Tax of £2,204.
| 8 Collections for Third Parties Christian Aid Church House Erskine Hospital Kwenderana Partnership Farm Africa Fairtrade and Traidcraft Lodging House Mission Carnwadric Foodbank RAF Benevolent Fund Scottish Bible Society Salvation Army Gazza Appeal Poppy Scotland Prince & Princes of Wales Hospice |
2024 2023 £ £ 919 939 0 50 108 118 86 225 322 310 150 100 304 154 925 219 113 80 135 151 165 165 155 0 104 0 46 0 3,532 2,511 |
|---|---|
We are aware that many members have supported these organisations with payments made directly to the Charity offices.
Page 17 of 19
Williamwood Parish Church of Scotland
Notes forming part of the financial statements (continued)
for the year ended 31 December 2024
9 Tangible Fixed Assets
| Valuation At 1 January 2024 Additions Disposals At 31 December 2024 Accumulated Depreciation At 1 January 2024 Charge for year Eliminated on Disposals At 31 December 2024 (See note re depreciation on Page 14) Net Book Value of Tangible Fixed Assets At 1 January 2024 At 31 December 2024 |
Buildings £ 275,000 0 0 275,000 0 0 0 0 275,000 275,000 |
Office Equipment £ 0 0 0 0 0 0 0 0 0 0 |
Total £ 275,000 0 0 275,000 0 0 0 0 275,000 275,000 |
|---|---|---|---|
Page 18 of 19
wl[WOOd Parish Chui'fh of ScotlaDd Notcs fonDillg part of the nnathcl41 $t4tem¢this (¢othtthu¢d) roi. the ended 31 De¢ember 2024 io Movempllt ID Funds urTIcIPd Funds Restrict Funds Kirk SèssiD Fund SuDdai' Ley Fwid Guild Fund Fltsvstr Fund Tota] Fllnds Acctss Fund Be4UèSt FuDd PrDPPrtS Fund Fund Fid Fund Fwids All Funds OpenTllg Balances as Jt l Jjnuan" 1024 9.449 37.749 1.136 1.080 $50 510 50.774 2.653 S54 327 275.WO 278.834 1111 329.608 Incomp.. 111.742 3.561 1.870 39 117212 117.212 Eipellditure.. -103.200 -2.909 -1.957 -108.073 -IOB.073 TrAMsfer betwoen FIa5 3(A) -3(KJ Closin2 Balallces as at 31 Deced>er 2024 18.291 37.749 1.136 1.432 763 542 59.913 2.653 S54 327 275.(M)D 278.834 33&747 PUrp@S of Lnrostrirtod Funds: Kiik SessiottFundis parLSboDus Locase of tted Flowet FuDd Js usedts)prnTride flov Sullday serceS Suoday School Futtd LS typro fulldg fot Christleall PurposK of Restricted FoDds= Access Fwjdis wwovide for (hb]edenanc¢ Or2attFu]Ld tode for ttttvwal of AllthOrgaL BquEStFud J5 to for1eto£ ChCh kntcbE Page Ig of 19