The Church of Scotland Uddingston: Viewpark Parish Church of Scotland CONGREGATIONAL ACCOUNTS SORP Compliant Accounts Year ended 31 December 2024 Congregation No: 171154 Scottish Charity No: SC 009991 Tru5tee< Annual Report Year ended 31 Decernber 2024 Athievements and Performance The Trustees present the annual report and financial statements for Uddineston: Viewpark Parish Church of Scotland for the year ended 31 December 2024. The finanoal statements have been prepared in accordance with the accounting policies set OLrt in the notes to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Account5 (Scotlandl Regulations 2LKJ6 las amended) and Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preporing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. Objective5 and Artlvities Uddingston-. Viewpark Parish Church seeks to followJesu< comrnand: "Love the Lord your God with all your heart and with all your soul and with all your mind and with all strength., The second is this.. 'LovÈ your neighbour as yourself., There is no commandment greater than these." IMark.12-30-31). We seek to do this through the variety of our worship opportunitie5. nurture programmes. social gatherings and reaching out to our community. Within this context Uddingston= V￿Wpark Parish Church promises that everyone will be warmly welcomed and thev will find their place within the church family. It is a place where everyone can find love. understandin& acceptance and hope. A place which ministers to the whole person; spiritually. emotionally. physically. and socialW- We give everyone the opportunity to hear and understand the word of God and be transformed by his healing love. Everyone is encouraged to grow and develop to Christlike maturity by helping them discover the gifts and talents that God has given them. We aim to equip each member of our family for their ministry, ernpowering them to spread the 800d news throughout our community and beyond. This year we have received affirmation for our work with the youth of the community with a grant from the 'Seeds for Growth. cornmittee to fund a part-tine Youth Worker and look to forward to this work growing. Here are some of the activities that enable us to achieve our aims= Sunday Club Junior Fellowship Teen Space Messy Church Scripture Union. Messy Breakfast Freedom Worship Close Knit Friends A Brew a Blether and the Bible Study Groups Prayer Group Worship Group HealinglProphetic ministry team Daily Devotionals & Evenirva Prayers. Worship Groupl8and Angels Pastoral Care Audio vi5uallSound Social Media Flower Arranging & Delivery Welcome Groups Church Office VPC Newsletter Viewcare-Foodbank- aothes Bank-SAMEIASN Parents support 8rou*The Llving Room. Rainbows Brownies Guide5 BB Anchor Boys- BB Junior Section- BB Company Section oyntsfvr YeorEnded31 DgreMber2Q24 Flnanclal Revlew General Fund totsl income is up by just under 8% overall at £126.310 (from £117.0021, with main collection income up 9.3% at £116,855 (from 106.952 previous yearl. The increase is in the main due to contribution5 from new members. Despite efforts to keep expenditure to essential spend only. total expenditure from the General fund In 2024 amounted to £125,994 (from £112,9S7 the previou5 year}. which represents an increase of 11.5%. due mainly to increases in eneroy costs. The church is also SUPPOrting the running of the View Café, not currently in a wsition to contribute to Costs incurred. Scottish Water Business Stream costs in the amount of £6,295 {due to rlse to £8,436 in 20251 are solely attributable to the Cafe, in addition to a proportion of ener8y costs. The net result in general fund is a surplus of £3.982 Iprevious year stsrplus £3.6661- The Balance In restrlcted fund5 15 £39.218 at the end of 2024. up from £33.769 at the end of 2023. In 2024 our Giving to Grow allocation to the Church's central fund of E62,814 was met in full. Our 2025 allocation Is going up by 0.7% to £63,252. and although this is a smaller increase than in previous years. keeping expenditure in line with projected income will continue to prove challenging. Provision continues to be made for the payments of an additional loan for View 21 drawn ch)wn during 2020, and repayments due on this loan were met during the year. We are grateful to all of th)se members who give so generously towards the work of the Church in this community and further afield. Risk M?na8ement As in previous years 2 main risks have been identified and are being managed. The first is that the church is dependent on a level of continuing donations arKI an active membership. The church will continue to look for fundr3ising opportunities in the coming year. The second is in managing the increasing costs in respect of ￿¥)rk identify to keep our buildings in a good state of repair. Regular preventative maintenance activity take5 place to keep the church. halls and manse in good condition. This is done with the guidance of our property convener and a number of people who a55iSt in a voluntary capacity. We ttsntinue to limit spend on property to essential repairs only. Acrtwntslw y￿￿Ended31 ￿¢¢￿t￿lI024 Tn￿lee$, Annual Report (contl Year ended 31 December 2024 Structure, Governance and Management Udding5ton: Viewpark Parish is registered Charity, number SC009991 administe￿d in a¢¢ordan¢e with the terms of the Unitary Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity Trustees. The Kirk Session members are the Elders of the Church chosèn from those mernbers of the Church considered to have the appropriate gifts and skills. The Minister. who is a member of the Kirk Session. is elerted by the congregation and indurted by Presbytery. Or8anisational Str￿tUre Under the Unitary Constitution the Kirk Session. comprising the Moderator and Elders, is responsible for both spiritual and temporal matters relating to the Church and will meet on a nuinber of occasions during the year to discharge these res￿nSibIlItIes. The Kirk Session is re5pon5ible for- Overseeing the whole life and service of Viewpark Parish Church. Overseeing the spiritual and temporal affairs of the congregation. Ensuring that Viewpark Parish Church 55 represented at Presbytery through the appointment of a Presbytery Elder who will rekM)rt to the Kirk Session and relevant Committees. Ensuring that congregational records are submitted to the Presbytery for annual inspertiOD. In accordance with church law, Kirk Se$s￿n meetings are open to all members of the congregation. Any member of the congregation can speak if invfced while final decisions rernain with the Elders. The Session Clerk is responsible for: Ensuring that the records of the Kirk Session are kept according to the instructions of the General Assembly. Keeping minute5 of the Kirk Session and i5suin8 as required Extrart Minute5 of ihe Kirk Session. Dealing with all correspondence The Kirk Session has delegated tasks to comrnittees as indicated below. The Minister and Session Clerk are ex off icio members of all Committees. Each Committee has a Convener and Wice-convener. the former appointed by the Business Committee, the latter from Committee members. The Role of Commlttee Convener Conveners and Vice-conveners are nornially appointed for a period of 3 years. The Convener of a Cornmittee does not need to be an Elder. The role will entail: Monitoring the activities of their Committee,. Ensuring that the Committee consistentty work5 towards achieving the goa15 wrchin the remit; Reviewing and proposing amendments to the remit as ￿quIred. Coordinating Committee activities throu8h the Busine55 Committee- Ensuring Committee reports are received by the Session Cler* in time for distribution prlor to KSrk Session meetings. Membership of Committees Membership of Committees 15 open to any member or adherent of the Congregation. Individual members of a Committee may be delegated a specific task It 15 experted that not all members of Committee5 will require to attend every Committee meetin8. Generol Remitfor oll Committee5 All Committees shall.. hold meetings as required by the Kirk Session, and record artions arising to ensure the remit of the Committee Is carried out effettively. provide written reports to the Session Clerk prior to a meeting of the Business Committee, indicating the Work completed since the last Session meetiw work expected to be cornpleted before the next. and with matters for decision by the Kirk Session presented as Artion Points,. ensure that no one per50n 15 doing all the work of the Committee byeffective delegation of the workload amongst all members of the Committee.. involve congregational members as and when appropriate in completing Its tasks,. Accountsfv YEcrEnded31 DÉthMt*1024 Trt￿tee￿ Annual Report Icont) Year ended 31 December 2024 oordinate actNities of the Committee via the Business Committee. and by 3Ctive liaison with other Committees when required: • regularly review the work of the Committee. liaising with the Business Committee. and seeking Kirk Sesslon approval for future plans- develop ways of becorning more effettive in meeting the purpose of Viewpath Parish Church,. • ensure Committee activitie5 are communicated to the wider thurch and community on a Tegular ba515. via articles in The View. church notices, ftyers. etc. Business Committee: The Committee comprises the Minister. session ClerK Depute Session aerk. Conveners of Committees and any other co-opted members. It is chaired by the Session Clerk and meets prior to the Kirk Session meetings. The Business Committee is responsible for.. Making arrangements for all Kirk Session meetings. including arranging the agenda. Evaluating and coordinating Commtttee activity regularly. reviewing each committee's actrvitie5 and, where applicable. coordinating the effort of Committees. Ensurin8 that Committees are adequately resourced. Auditing annually the effettiveness of the work of Viewpark Parish Church. taking into account the results In future planning, using external resource5 and knowledge where appropriate. Making arrangements for special conference meetings of the Kirk Session to allow debate on a specific subjecL which may include visiting speakers and involvement of the whole congregation. Providing advice to Committees on matters of thurch law. doctrine arKI practice. Actir)g on matters referred by Presbytery andlor the General Assembly. Ensuring all major issues and proposed changes are brought to the Kirk Session for discussion and approval. Mlssion Cornmlttee The Committee is chaired by a Convener appointed by the Business Committee and appoints from the committee members a Vice-convener. The Committee is responsible for overseeing all marter5 relating to outreach and mission concerningthe Congregatiorb, including social and communication matters. in particular= Ensurin8 liaison with all groups associated directly with the Church (Sunday School. Youth Fellowship. Gulld. Friends in Faith. BB, Guides, Wednesday Clubl and all other organisations using the Church premises (Mothers & Toddlers. etcl. Ensuring that a World Mission Coordinator is apwinted who will keep the Kirk Session and Congregation abreast of world mission matters. Ensuring that ecumen1￿1 relations are fostered with other churches in the ne4ghbourhood. Devising a proBramme of sixial events to cater for Church member5 and the wider community. In relation to communication.. > Overseeing all printing equipment in the Church complex. > Ensuring adequate supplies of paper and other material area available. > Producing all printed material required by the Churth including Orders of Service, Magazine. Parish Leaflet. Christmas Card etc. > Producin8 CDS of Sunday and other services. > Overseeing all AV and computer equipment in the Church comple > Developing a web site for the Church. Pastoral Commlttee The Committee is chaired by a Convener appointed by the Business Committee and appoints from the committee members a Vice-convener. The Committee is responsible for overseeing all matters relating to the pastoral care of the Congregation in particular- Liaisin8 Wlth Elders in relation to their quarter￿ visits to members to ensure that relevant Information is passed on. Estsblishing a group to undertake visits to those identified as being in need of pastoral care. A¢¢tyArttslw YewEnd•d31 DEcem&ff￿4 Truste￿ Annual Report (coffttl Year ended 31 December 2024 Ensuring that appropriate training as ne￿$sary is provided for the visiting team. Liaising with Elders to ensure that infom)ation from the visiting team is Passed on as necessary. Instituting a system of follow-up for weddings and baptisms. Instltuting bereavement follow-up. Instituting as necessary a system to encourage lapsed members to return to Church. Ensuring that a car service is organised for a Sunday morning along with a duty roster. Ensuring that a hospital visiting car rota is established and that a duty rota is maintained. Nurture Commlttee The Committee is chaired by a Convener appointed by the Business Committee and appoints from the committee members a Vice-convener. The Committee is resp)nsible for overseeing all matters relating to the Christian Education of the Congregation: Org3nising Christian education events for members of the Coneregation. Overseeing worship matters including- > Ensuring that a crèche duty roster is in place. > Ensuring that 3 door duty roster is in place for all servios. > Ensuring that a collection duty roster is in place for all services. > Ensurin8 that a duty roster is in place for Sunday teas. > Overseeing the Flower Fund and ensuring that duty rosters are established for flower arranging for Sunday mornings and for flower delivery. Liaising with the Organi5tlsl and Choir. Liaising with all youth Music groups. Encouraging the purchase of Christian literature induding Lifr ond Work and other resources. PropertylServi¢es Committee The Committee is chaired by a Convener appointed by the Business Comrntttee and appoints from the Committee members a Vice-convener. The Committee 15 responsible for overseeing all matters relating to the Church Fxoperty in particular: Maintaining the Church. Halls and ancillary accommodation: > Maintaining the Property Re8iSter > Organising any necessary repairs > En5urin8 a proper system of maintenance > Ensuring that the Property is cleaned and kept in good order. > Ensuring that all health and safety meawres are in place. Maintaining the Manse, including responsibility forthe annual inspertion and regular works. Maintaining the Church grounds. Letting of halls, room5 etc, includin8 the setting of appropriate fee5. The Committee ha5 been given delegated wwers to undertake expenditure up to a limit of £1￿0 forany single item of expenditure but requires approval for expenditure beyond this figure. Flnanclal Management The Committee is chaired by a Convener appointed by the 8usiness Cornmittee and appoints from the committee members a Vice-convener. The Treasurer, if not an office bearer of the Committee. will be a mernber ex offKio. The Committee is responsible for all financial matters relating to the life of the Church- Ensuring that the financial posltion of the Church is kept under review Ensuring that the Accounts of the Church are presented to the Trustees in good time and in accordance with the various regulation5 set down for the keeping of financial records by the General Assembly and OSCR. Planning and implementing a fundraising strategy. Ensuring that a Recommitment Campaign is instituted every 3 years. Ensuring that FWO envelopes and bank stsnding orders are issued to members requiring them. Encouraging members to donate to the Church in terms of Gift Aid. Ensuring that a team is maintained to count the collections. Al￿￿1$fO￿ Yettr ETr￿￿31 Dece￿4¥r 2024 Pagej Annual Report (cont) Year ended 31 December 2024 RefereKe and Administratfve Infomiation Trustees The Trustees who servod at any time during the year and up to the date of signing the account5 were.. Klrk Sc55i0n Reference and Administrative Inlomiation Charlty Name.. Udding5ton.' Viewpark Parish Church Charity Address.. 400 Old Edinburgh Road. Uddingston. G716PJ Charity Registration Number- SC= 009991 Congregation Reference No: 171154 Contact Address.. c/0 Mrs S Maclachlan 21 Redwood Grove Coatbridge Principal offl¢e-B Minister= Session Clerk: Church Treasurer.. Bankers Bank of Scotland 56 Main Street Uddingston G717LS Accwitsfv YeorEnded3J L*ernbtrZ024 Trustees, Annual Report (cont) Year ended 31 December 2024 SL*emeM ol Trustees. Responslbli ities Charity law requires the Trustees to prepare financial statements for each financial year which strM)w a true and fair view of the state of affairs of the charity and its financial artivities for that period. In preparing those financial 5tatement5. the Trustees are required to.. select suitable accounting policies and then apply them consistentlv: make judgments and estimates that are reasonable and prudent.. state whether applicable accounting standards and statements of recommended prartice have been followed, subject to any departures disclosed and explained in the financial statements,. arbd prepare the financial statements on the going concern basis unless it is inappropriate to presume t￿t the charity will continue in operational exi5tencÈ. The Trustees are responsible for keepin8 proper accounting records which disclose wrth reasonable accuracy at any time the financial position of the charity and to enable t￿rn to ensure that the financial statement5 Comp￿ with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Account5 (Scotlandl Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for takirvd reasonable steps forthe prevention and detection of fraud and other irregularities. Approved by the Trustee5 and signed on their behalf. Date 9,0+.2S Accwntslry YeorEnded31 Dectrnbcr2024 Uddingston: Wwpark Parish Church SC (K19991 Report of the Independent ExarninÈr Respectlve responsibllitie5 of trustees Jbd examlner The charity trustees consider that an independent examination is needed under section 4411) Icl of the Charities and Trustee Investment Istotland) Act 2CK15. It is my responsibility to examine the accounts under section 44(11 Ic) of the Act and to state whether particular matters have come to my attention. Bas15 of Independent examlnee5 Statement 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 indudes consideration of any unusual item5 or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and conseqvently I do not express an audit opinion on the accounts. Independent examlnerfs smement In the course of my examination of the statement of account for the year ended 31 De￿mber 2Q21, no matter has come to my attention which gives me reasonable cause to believe that in any material respert.. accounting records have not been kept in accordance with Section 44 {11 (al of the Charities and Trustee Investments (Scotlandl Act 20)5 and Regulation 4 of The Charitie5 Accounts (Scotlandl Regulations 2Crt)6135 amended). the accounts do not accord with those records. the statement of account do not comply ￿th ar)y of the requirements of Regulatlon 8 of The CharitE5 Accounts Iscotlandl Regulations 2￿6{3$ amended). to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be rearhpd Acccrtmtsfv YegrEndeo131 L*erntv2024 Uddl ston: View rk Parish Churth SC (XI9991 Staternent of financial artivities Year Ended 31 December 2024 Notes Unrestrkted Re5trKted Total 1024 2024 Z024 Unrestricted Restrlcted Totsl 2023 2023 2023 Incomint Resou￿¢5 from generated funds Donations and Legacies 116.855 Charitable Activities 9.455 Other Income Total Irntome IIA85 128.740 9.455 IC6,952 10,050 10.429 117,381 10.050 126 138 io 9 127 431 endlture on: Charitable Activities Total Ex endlture 112 957 12 093 125 050 12 994 6 436 132 Net Intal Incomini Resources 17 4 Analysls of ENpendlture UTrrellrlct•d Resirkted Total 2024 2024 2024 Unrestrkted 2023 Reslrlrted Total 2023 20Z3 Charitable ActO￿tIeS Giving to Grow Allocation Presbytery Dues Minstees Expenses Pulpit Supply Professional Services Fabric, Repair and Maintenance Coun￿1 Tax Other Building Costs Church Office Expenses Musi Other Expenses Totsl 62.814 1.876 1.878 62.814 1.876 1.878 59,085 1.753 1.997 s9.￿5 1.753 1.997 10,470 3,359 3,489 39,241 L118 1.546 203 10.470 9.647 3.489 39.241 1.118 1,546 351 10.020 3,938 10.020 15,798 6.288 11.860 30,785 471 1.315 18S 30,785 471 1.315 418 233 132 Support Costs have not been separately identif￿d as theTrustees conshyer there 15 Qnfyone Charitable activity. Therefore, support Costs relate wholly to that activity and have rhot been separatety identffied. 5 Costs for SÈr¥ltes pro¥ld 2024 Z023 Cost of Professional Seryice5 Total io All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employerf5 contribution for national insurance, pens1￿ arNI housing and loan fund. These contribution5 are paid by Standin8 Orders in 10 equal payrnent5 from February to November. Minister5. stipends are palé in accordance with the national stipend scale which is related to years of service. For the year under review the minimurn 51ipend was £31.642 and the maximym stipend lin the fifth and subséquent years) E38.884. Acwtsfv YecrEnded31 c*efflbEr2024 Poqe li U￿1￿8$tOn. Vlewpark Parlsh Church SC 009991 Notes to the Flnanclal Statements {contl 6 TfYStee Remuneration and Related P¥tyTransaclions During the year Trustee. received reirybur5ornent of expenses incurred totalling El,878 for travelling expenses, in addition to £3,489 01 Cculcil Tax. In addition, a member of the Kirk Session. received E5,850 as Musical Director for the year. During the year a total of £39.974 was donated to the Congregation by the Trustees. 7 Debtors 2024 Gift Aid Tax Refund Due Other- In5uT¥nce Totsl 17,459 16.274 17 8 Credltors 2024 2023 Accruals loan Capital Due 1<1 Year) Loan Inlere5t Due Total Loan at Cost 1>1 Yearl 3.776 9.903 9 Analysis of Net A$5ets *1￿1¥ Fundp 2024 Genèral Desltnated Restrirted Endowmert Totsl Flxed Asstrts Investments Current Assets Current Liabilities Liabilities > l Year Met Assets at 3112 2024 7,758 -3,776 45.428 6.210 53,186 - 9,986 Analps of Net Assets amoni Fundsv 2023 General Desi8natÈd Ilestricted Endowment Totsl Fixed Assets Investment5 CuTrent A55et5 Current Liabilities Liabilities > l Year Net A55et5 at 3112 2023 13,569 - 9,903 46.189 6,420 59.758 -16.323 AttL￿10r YeorEndéd31 (*cember2024 Pooeiz UddinESton: W￿v￿rk Parish Church SC (￿991 Notes lo ihe Financial Statements (cont) 10 Movement In Funds- 2024 Atljan 2024 lTrcoml OutKoln8 FV Adjustment At 31 Dec Transfers 2024 Endowment Funds Re5trictÈd Funds Flower Fund Wiew 21 Projert Music Trtals 794 32.664 311 794 38,113 311 11.885 6.436 li 39 Unrestrl