**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 tr￿SteeS 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_l￿ed cbiii'cli and halls. The Events Commlttee; Four Suulmer Collcerts with young aitisies from the Coiiservatoire, two Quiz ni￿lS 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 p￿ISh work. Holy Colll]lliuLlOtI takes place M￿[b, Julle, Septe￿ber 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 StnIctt￿e 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 i￿able 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 atte11d￿1Ce. Seivices took place in early DeCe￿ber 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 cli1￿Ch too. A thank you lo those who make this possible. The Interim Moderatoi. 'eacbed a Cbristmas Eve service in the Chi￿Ch 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 ra￿lly. Our Chiji'rkn embi'aces alld s cbarities iDcludill thf i1]]deruoted Kivendei'alla: we Colltinue 10 siippoi1 oill. p￿illerS ill Malawi. This parniership bas been ellI￿Ced 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 ll￿ke a better way of life foi. tlie tliird world. Chi'lstlall Ald fund raising evenls have continued with Art Exhibition on Friday 5 and Sall￿day 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 ￿1￿lster 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**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** w￿l￿[￿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 u￿r￿￿TIcIPd Funds Restrict￿ Funds Kirk SèssiD Fund SuDdai' Ley Fwid Guild Fund Fltsvstr Fund Tota] Fllnds Acctss Fund Be4UèSt FuDd PrDPPrtS Fund Fund Fi￿d 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 FI￿a5 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 ser￿ceS Suoday School Futtd LS typro￿ fulld￿g fot Christ￿le￿￿all PurposK of Restricted FoDds= Access Fwjdis wwovide for (h￿b]eden￿anc¢ Or2attFu]Ld to￿￿￿de for ttttvwal of AllthOrgaL BquEStFud J5 to for1et￿o£ Ch￿Ch kntcbE Page Ig of 19