Clincarthill Parish Church
Trustee Report and Annual Accounts
Year ended 31st December 2024
Minister
Session Clerk."
Church Treasurer..
Congregational No: 160923
Scottish Charity No: SC010138

Clincarthill Parish Church
Year Ended 31st December 2024
Reference and Administrative Information
Charity Name..
Charity Registration Nurnber,,
Clincarthill Par15h Church
SC010138
Congregation Reference Number,,
160923
Contact Address..
1220 Cathcart Road
Glasgow
G42 9EU.
Website..
www.clincarthill.org.uk
Trustees
Minister:
Session Clerk..
Church Treasurer:
Independent Examiner:
Bankers:
Bank of Scotland
Bos Commercial
PO Box 2000
BX2 LLB.

Clincarthill Parish Church
st
Year Ended 31 December 2024
Trustees. Report
The trustees present their annual report and financial statements of the charity for the
yea r ended 31 December 2024. The financial statements have been prepared i n
ccorda nce with the accounting policies set out in the notes to the accounts on page 12
and comply with the General Assembly Regulations for Congregational Finance, the
Charities and Trustee Investment (Scotland l Act 2005, the Charities Account5
(Scotland) RegLJlations 2006 (as amended) and 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 Fiepublic of
Ireland effective from I lanuary 2019.
structure, Governance and Management
The congregation 15 a registered charityi number SC010138 and is administered in
accordance with the terms of the Unitary Constitution and is subject to the Arts and
Regulations of the General Assembly of the Church of Scotland.
The charity trustees are members of the Kirk Session who oversee both temporal and
spiritual matters within the church. They have been chosen from members of the
church who are considered to have the appropriate g ifts and skills. The minister, who
is a member of the Kirk Session, is elected by the congregation and i nducted by
Presbytery.
The Kirk Session delegate5 certain responsibilities to seven teams who encourage wider
participation from the congregation in the running of the church and its activities, We
hope that this will lead to a continued growth in our journey of faith.
Objectives and Activities
Clincarthill Church is part of the Church of Scotland, and 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 part of 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 ecumenica I bodies in Scotland and beyond.
Clincarthill Church meets for Sunday Morning worship services which a re Streamed live
as well as recorded and available on You-tube. There are evening Services twice a
month as well as a weekly prayer meeting, In addition to an active Kids Church and
creche on a Sunday morning, the Gem5 meet mid-week for girls aged 5-7, the BB
Anchor boys meet on a Tuesday with the BB Junor and Company meeting on a Fridav
evening.
other groups meeting regularly include the Guild, the Tuesday Coffee Club, the
Thursday Craft group and the Friday Lunch Club. The Puppet team continued to
contribute regularly to morning worship as well as venturing further afield to other
groups.
On the I, January 2024 we had 160 members on the Congregational Roll. During the
year 4 people joined the roll but sadly 12 members died during the year with a further
person being removed from the roll. The number on the Congregational Roll at 31,
December 2024 was 151.

Clincarthill Parish Church
Trustees. Report (cont.)
Year Ended 31st December 2024
During 2024, after discussions with Govanhlll Queens Park Church, we were unable to
come to an agreement about form Ing a li nkage. We a re cu rrently in seeking an
Iternative partner to form a linkage with the assistance of the Glasgow Presbytery
Planning team.
Achievements and Performance
Youth Team:
At the beginning of June, we had our trip to Briarlands Farm
in Stirling. This was our first trip in almost IQ years and we
were delighted that we were able to ffi11 the bus With parents
and children from the church and community. There was so
much to do from the
jumping pillows,
grou p tractor ride,
archery, go-karts,
animal petting barn
and much morel We finished the day with some
races before heading home. The day went really
well and ever
one returned safe 6nd sound.
In August, the holiday club "Upbeat" was attended by
about 50 children over the trveek and we heard bible
stories linked to the Songs that we sing.
Our Family Fun Day in
September was attended
by over 100 children/adults
in our church garden,
Some of the activities we had included a bouncy castle,
face painting, story~telling and ga mes. We were joined by representatives from the
Galilee Bookshop and Queen's Park FC Foundation on the day. This was a great succes5
and we were blessed with the weather too.
In November, we held a film night showing the film 'lnside Out 2. which was attended
by around 60 people.
Mission and OutreachTeam:
Garden Café - The Garden Café ran for 5 weeks
over the summer for the month of July. This has
become a regular community outreach event over
the last 4 years 51nce COVID-19 where the
community have had an opportunity to come
together and make new friends. Local musicians
provided entertainment each week for which we are
grateful and it has been a pleasure serving our
community in this wav,

Clincarthill Parish Church
Trustees, Report (cont.)
Year Ended 31 December 2024
Feed the Fans- Over the summer we held a 'Feed
the Fans, event For the Pink concert at Hampden.
Our tearn off Volunteers provided hospitality and a
warm welcome to the many visitors to the local area,
who came from all over the country. This was very
much appreciated by everyone. We raised over
£400 from tea/coffee, snacks and donation5 from
face-pai nting etc, which wa5 divided between the
local foodbank and church funds.
A further 'Feed the Fans. event took place in November
providing hospitality for those attending the Scotland vs
Croatia match al Hampden. A total of £115 was raised for
the local foodbank. The team of volunteers were a5SlSted
on this occasion by some of the boys from the Boys, Brigade.
We were very grateful for their help and assistance.
Bethany Christlan Trust - Bethany asked if we could be
a host church ag3in this year for their Caring Christmas
Tree event in December. A team of volunteers assisted
with loading and unloading trees and hospitality was
provided for the volunteers and for thD5e collecting trees.
The event was open to anyone in the communily who
wanted to pop in for tea/coffee and Christmas treats,
Donations of £66 were received and have since been
forwarded on to Bethany.
,f:14f;,,
Carol Singing on Christmas Eve
Around 50
people/families from the community joined us for hot
chocolate and carol singi ng by torch light on Christmas Eve
before heading Into the church for the family service at
6.30pm.
Financial Review
General Income excluding legacies
2020- 202
120.0(Y)
Income.. For the unrestricted
funds, our main source of
income 15 the regu lar
offerings from member5
which along with tax refunds
and grants amounted to
£70,438 (2023.. £69,020).
80,mn
60.C¥J)
The increase in income was
due to the £2,000 grant
received from the Church of
Scotland Seeds for Gmwth
fund as the offering income
fell reflecting the reduction in
the congregation.
4U,Q¥XI
20.￿)0
202
2Q)21
2023
2024
Olfpiine% • ( h&iilablp A(Iivilvs • HAII Lvis • Inii?stnierf IrLOry
The unrestricted fu nds were boosted by two legacies from Murlel Gibson - £ 1000 and
Bette Morton
£2,000 who were failhful members of the congregation and we
remember them with thanks for their work supporting the church during their lives and
for remembering us with a legacy.

Clincarthill Parish Church
Trustees. Report (cont.)
Year Ended 315t December 2024
Income from our activities decreased to £5,563 {2023.' £6, 0471 as donations from the
congregational organisations also mirrored the decline in membership nLJmbers.
Rent received increased to £33,448 (2023.. £28.537) with the increased usage of the
halls. During 2024, we started to employ an admin worker who has been available to
arrange new lets and ensure regular invoicing.
Our investment income rose to £15,295 (2023.. £10,394) benefiting from the higher
interest rates available compared with previous years.
Expenditure: The
expenditure for the
year increased
significantly as we
started to employ a
part-time admin
worker, experienced
the impact of the new
energy contract5 Wlth
increased energv
costs and a150
undertook a planned
refurbish ment of the
manse bathroom,
General Expencliture 2020-2024
}.i¥y)
12U.IlX)
(xK>
fyU.LXM)
41Tr.lJXI
20JIJ
2021
11)22
2075
2024
In addition, although the 'Givlng for Growth" levy to cover the min Istry costs was only
slightly more than the previous year. the presbytery dues were significantly increased
for the year as a result of the change in the funding model. The result was the total
expenditure from the unrestricted fund was £ 138,548 (2023.. £104,083)
With the increased expenditure, the General Fund made a loss of £ 12. 359 (2023..
Surplus £9,103). which was covered by the balance brought forward from the previous
year and the legacy fund.
Overall, during 2024, the unrestricted funds suffered a deficit of £9,205 (2023.'Surplu5
£46, 946)
The expenditure in the Restricted Funds which represents the organisations,
expenditure decreased to £10,261 (2023.. £10,941)
Risk Management
The main risk is the ageing profile of the congregation. In addition to the decline of the
cong regational rol I due to deaths with an accompanyi ng reduction i n income, it is
becoming difficu It to fill the various roles to ena ble the church to function properly. In
March, we recruited a part-time admin worker who is assisting with some of the routine
dministration. We have been fortu nate that the legacies received in recent years wi I I
allow us to cover the cost of the post and we continue to seek and consider ways to use
some of the available funds for growth. We have been successful in securing Seeds of
Growth funding to enable community consultation to establish if there is a demand for
a well-being initiative in the parish.
We continue to look for new and alternate ways to encourage and asslst people to build
a personal relationship with God leading to a desire to serve God within the church.

Clincarthill Parish Church
Trustees. Report (cont.)
Year Ended 31st December 2024
The Trustees and the congregation are also being challenged by the Presbytery Plan
and its implications and we are now hoping that by looking beyond the initial cluster,
there will be new opportunities to work with and share resources with another
congregation.
The trustees and members of the teams are continually encouraged to look to the
available guidance on the Church of Scotland and OSCR websites to ensure that they
keep up-to-date with introducing best practice across all areas of managing the church,
buildings and activities.
Reserves Policy
The charity trustees have considered the reserves required and have taken into account
their current and future liabil ities. At the year end the Church held unrestricted net
current assets of £349,795 {2023.' £360,598) of which £5,270(2023.' £5,986) has been
designated for the Team funds. The remaining balance of £344,525 (2023.. £354,612)
lies principally within the Legacy fund and the trustees continue to consider prayerful ly
how best to use this resource, The monies available in the legacy fund allow us to
maintain a balance In the current account to cover a minimum of 3 months of expected
expenses.
At the year end, Restrlcted Funds totalled £16,518 (2023.. £12,763), these funds
include the Building Fund for non-routine maintenance and improvement work on the
Church & Manse and the funds held here have been given for that purpose. The other
organisations, funds are under the control or the members. The Endowment Funds
totalling £2,844(2023.' £2,651) are invested to provlde an income for the Boys Brigade
and the Building Fund.

Clincarthill Parish Church
Trustees. Report (cont.)
Year Ended 315t De￿rnber 2024
Trustees, Re5pon5ibillties In Relatlon to the Financial Statements
The charity trustees are responsible for preparing a trustees, annual report and
financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare
financial statements for each year which show a truo and fair view of the statc of affairs
of the charity and of the income and expenditure of the cnarity for that per,od. In
preparing the financial statements, Lhe trustees are requ ired lo..
select suitable accounting policies a nd then a pply them consistently,.
observe the method and principles in the applicable Charities SORP.
make judgements and estimates that are reasonable and prudent.
State whether applicable accounting stand ards and stalements of recommended
practice have been follovved, subject to any departures disclosed and explained
in the financial statements.
prepare the financial statements on the going concern basis u nless il Is
inappropriate to presume that the charity will continue in operational existence.
The trustees are responsi ble for keeping adeq uate accou nting records that are sufficient
to show and explain the charity's transactions and d isclose with rea￿Onable accuracy at
any lime the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities and Trustee Investment (Scotland) Act
2005 and the Charities Account5 (Scotland) Regulations 2006 las amended). They are
also responsible for safeg uarding the assets of thc charity and hence for t3klng
re3son8ble steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and
financial information on the congregation's website. Leg islation in the United Kingdom
governing the preparation and dissemination of financial statements may differ from
legislation in other jurisdictions.
ADprai'p.d 4! tho Tru-,tv.-
Ind signi.d .In thnir behalf,
Date: 25 February 2025

Clincarthill Parish Church
Year Ended 315t December 2024
SC 010138
Independent Examiner's Report to the Trustees of Clincarthill Parish Church
Year ended 31 December 2024
I report on the accounts of the charity for the year ended 31st December 2024 which
are set out on pages 10 to 20
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accord a nce
with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the
Cha rities Accounts {Scotland l RegLJlations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 1011) (a) to (cl
of the Accounts Regulations does not apply. It Is my responsibility to examine the
accounts as requ Ired u nder section 4411) {c) of the Act and to state whether particular
matters have come to my attention.
Ba515 of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities
Accounts (Scotland) Regulations 2006 (as amended). An examination includes a
review of the accounting records kept by the charity a nd a com pa rison of the accounts
presented with those record5. It also includes consideration of any u nusua, Item5 or
disclosures in the accounts, and seeks explanations from the truslees concerning any
such matters. The procedures undertaken do not provld e all the evidence that wou Id
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 the course of my examination, no matter has come to my attention
which gives me reasonable ca use to bolieve that in any material respect the
requirements..
to keep accounting recards in accordance with Section 44(1) (a) of the 2005 Act
nd Regulation 4 of the 2006 Accounts Regulations (as amended), and
to prepa re account5 which accord ¥Nith the accounting record5 a nd comply with
Regulation 8 of the 2006 Accounts Regulations (a5 amended) have not been met,
or
to which, in my opiniDn, attention should be drawn in order to enable a proper
u nderstandi ng of the accounts to be reached.
Signed..
DateZI March 2025

Clincarthill Parish Church
Year Ended 31st December 2024
Statement of Financial Activities
Year ended 31 December 2024
Unrestricted Restritted
Funds
Funds
2024
2024
Endowment
Funds
2024
Totsls
Funds
2024
UnrestrKted
Funds
2023
Restricted Endowment
Funds
Funds
2023
2023
Totals
Funds
2023
Note
Income and endowments
Donatio ns and legac￿5
Charitable actwities
other trading activities
Investment income
Total Income
73,438
5,563
33,448
2,471
10,991
75.909
16,554
33,448
104,836
6.047
28,536
2,535
ii,sio
107.371
17,857
28,536
519
83
83
363
71
71
127 744
141 807
149 813
164592
Expenditure
Raising fund5
Chantable acrivities
Total Expenditure
187)
138 461
138 548
(87)
148 768
148 8S5
(81)
104 002
104 083
(81)
114 983
115 064
46
46
40
40
Net income/(e¥penditure)
before gains/(losses) on
vestments
110,8041
3,720
37
(7,048)
45,730
3,767
31
49,528
Net gainslllossesl on
investments
Net income/(expenditure)
1,598
193
1.791
1,216
171
1.387
19,2051
3,720
230
(5,257)
46.946
3,767
202
50,915
Transfe￿ between funds
14
37
(37)
31
(31)
Net movement in funds
193
171
Total funds brought fO￿ard
602,276
L2,763
2,651
617,690
555.330
8,965
2.480
566.775
Total funds carrled forniard
593.071
612 433
602 276
617 690
io

61incarthill Parish Church
Year Ended 31st December 2024
Oalance Sheet
Pas at 31 December 2024
Totals
Funds
2024
Totals
Funds
2023
Note
Fixed Assets
Tang Ib￿ Fixed assets
Inve5tment5
225,OQD
225,000
246,121
244,329
Current Assets
Debtors
Cash in bank and in hand
Total Current Assets
io
4,773
365 637
370,410
7,193
369 528
376,721
Liabilities:
Credito rs falling due w ithin l year
Net Current Assets
366,313
373,361
Net Assets
13
612 433
617690
The funds of the charity:
Endowment Funds
14
2,844
2,651
Restricted Income Funds
14
16,518
12,763
Unrestricted Income Funds
14
593,D71
602,276
Total Funds
612 433
617 690
The notes at pages 12 to 20 form part of these accounts.
The_ acr.niJnt5 were 2pprttved by the Trustees on the 25 February 2025 and signed on
their beha If bv
Sess on Clerk
Ti"easui ei
li

Clincarthill Parish Church
Year Ended 31st December 2024
Accounting Policies
The principal accounting policies, which have been applied consistently in the current
and preceding year in dealing with items, which are considered material to the accou nts,
are set out below,
Basis of Preparation
The financial statements have been prepared in accordance wi th Accounting and
Reporting by Charities., Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standards applicable
In the UK and Republic of Ireland (FR5102) effective from l January 2019 and the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the
Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts
(Scotland) Regulations 2006 (as amended).
Funds Accounting
Funds are classified a5 either restricted funds or unrestricted funds, defined as follows.
Restricted funds are fund5 subject to specific requirements as to thei r use which may be
declared by the donor or with thei r authority or created through legal processes, but still
within the wider objects of the charity.
Endowment funds are funds which have been given on the condition that the origina I
capital sum is not reduced, but the income therefrom is used for the purpose deffined in
accorda nce with the 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 8re 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,
d15cretion to apply the fund,
Going concern
The Trustees consider that there a re no materia l uncertainties about the ability of the
charity to continue for the foreseeable future, and therefore has adopted the going
concern basis in preparing these fi nancial slatements.
Recognition of income
Income is recognised when the charity has entitlement to the funds, any performa nce
conditions attached to the item(s) of income have been met, it is probable that the
income will be received and the amount can be measured reliably.
Donated services and facilities
Donated professional services and donated faci l ities are recognised as income when the
charity has control over the item, any conditions associated with the donated item have
been met, the receipt of economic benefit from the use by the charity of the item 15
probable and that econDmic benefit can be measured reliably. In accordance with the
Charities SORP (FFiS 1021 the genera I volunteer time of cong regation members Is not
recogn ised.
On receipt, donated professional services and donated faci lities are recognised on the
basis of the value of the gift to the charity which is the amount the charity would have
been willing to pay to obtain services or facilities of equivalent economic benefit on the
12

clincarthill Parish Church
Accounting Policies cont.
Year Ended 31st December 2024
open market; a corresponding amount IS then recognised as expenditure in the period of
recei pt.
In 2024, no services were donated (2023.. £nil)
Irterest receivable
Interest on funds held on deposit is included when receivable and the amount can be
easured reliably by the charity. thi5 is normal ly upon notification of the interest paid or
payable by the Bank.
Resources Expended
Expenditure is included in the Statement of Financial Activities on an accruals basis and
is recognised when there is a legal or constructive obligation to pay for expenditure.
N ormal Fabric repairs and Maintenance are charged to the Genera l Fund, extraordinary
repairs and improvements are met primarily from the Building Fund and by Special fund-
raisi ng efforts.
Fixed Assets
The cha rity has the right to occupy and use for its charitable objects certain tangible
fixed asset5, including the Church and halls vested in the Church of Scotland General
Trustees. No consideration 15 payable for the use of these assets. Expenditure incurred
on the repair and mai ntenance of these assets is charged as resources expended in the
stètement of Financial Activities in the period in which the liability arises,
Al I ta ngible fixed assets C05ting in excess of £5,000 having a value to the charity g reater
th an one year, other than those acquired for specific purposes, are capitalised.
Depreciation is provided on a straight-li ne basis to write off the cost or initial value, less
residual value, of tangible fixed assets over their estimated useful lives:
Fixtures, fittings and office equi pment..
5 years
Investments
Fixed asset investments are stated at market value at the balance sheet date.
Unrealised gains and losses represent the difference between the market va lue at the
beginning and end of the financial year or, if purchased in the year, the difference
between cost and market value at the end of the year. Realised gain5 and losses
represent the difference between the proceeds on disposal and the market va lue at the
start of the year or cost if purchased in the year
Taxation
Clincarthill Church 15 recognised a5 a charity for the purpose5 of applicable taxation
leg islation and is therefore not subject to taxation on its charitable activities. The charity
is not registered for VAT and resources expended therefore include irrecovera ble input
VAT.
Debtors
Trade and other debtors a re recognised at the settlement amou nt due after any discount
offered. Prepayments are valued at the amount prepaid net of any discounts due.
Creditors
Creditors are normally recognised at their settlement amount after allowing for any trade
discounts due.
13

Clincarthill Parish Church
Year Ended 31st December 2024
Notes forming part of the financial statements
Unrestricted
Funds
2024
RestrKted
Funds
2024
Endowment
Funds
2024
Totals
Funds
2024
Unrestritcted Restricted
Funds
Funds
2023
2023
Tota15
Funds
2023
Endowment
2023
Note
I Voluntary income
Offerings
Offerings
Tax recovered on Grt Aid
Legacies
Grants
Other income
55.122
11,743
3,000
3,503
70
73,438
2,148
323
57,270
12,066
3,000
3,503
70
75.909
55,518
11,835
35,816
1,568
loo
l D4.836
2,148
387
57,666
12,222
35,816
1,568
loo
107,371
2,471
2 Incorne from charitable activities
cong￿gational Orgènisation5
Wedding5 & Funera15 donations
Other
4,232
1,121
210
5.563
10,991
15,223
1,121
210
4,667
I,Joo
280
6.047
11,810
16,477
I,ioo
280
17.857
10.991
Income from other trdding activÈties
Rent receNed
33,448
33.448
28,536
28,536
Investment Income
Interest received
Dniidends received
14,902
393
15,295
519
15,421
476
15.896
10,044
350
lQ,394
363
83
83
10.407
421
10,828
71
71
519
363
Total income
127 744
83
141 808
14
813
08
164592
14

Clincarthill Parish Church
Year Ended 31st December 2024
Notes forming part of the financial statements
Unrestricted
Funds
2024
Restricted Endowment
Funds
Funds
2024
2024
Totals
Funds
20Z4
Unre5trirted
Funds
2023
Restricted
Funds
2023
Endowment
Funds
2023
Totals
Funds
2023
Note
5 Analysi5 of Expenditure
Raising Funds:
Offering envelopes
87
87
87
87
81
81
81
81
Charitable Attiviities:
MinEtrE5 & Missio n Allocation
Presbytery Dues
Minster's Expenses
Pulpit Supp
Other Staff Costs
Fabric Repair5 & Maintenance
Council Tax
Other Buildings Costs
Church Office Expenses
Organ & Mus
Independent Examiner
Other Expenses
Building Fund
Restricted Fynds-organisatK)ns
47,701
4,818
1,584
200
16,571
29,670
3,218
22,055
2,835
4,927
300
4,581
47,701
4.818
1,584
200
16,571
29,670
3,218
22,055
2,835
4.927
300
4,627
47,304
2,365
1,521
494
5,881
13,740
3,146
17,659
5,909
2,082
300
3,601
47,304
2,365
1.521
494
5.881
13,740
3.146
17,659
5.909
2,082
300
3,641
46
40
138 461
46
148 768
104 002
40
114 983
Total Costs
136 548
46
148 855
104 083
40
115 064
15

clincarthill Parish Church
Notes forming part of the financial statement5
Year Ended 315t December 2024
pjote
staff Costs and Numbers
2024
2023
SalarEs & Wages
All Church of Scotland congregations contribute to the Natlonal Stipend Fund which bears the
cost5 Dr all m In￿ters. stipends ènd em ployer'5 contributions lor national insuranc"
pensio n
and ho ￿sing and loan fund. Ministers, Stipends are pard in accordance wlth the nabcsnal stipend
sca￿, which is related to years of Service.
For the year under review the minimum stipend was £31,642 and the maximum stipend in
5th a nd subsequent years of service £38,884.
The average number of employees during the year, calculated on the basis of a ￿ad count,
was as folk)ws'.
2024
2023
OfFKe Admin
Premises maintenance
No employee had employee benefits in excess of E50,000 12023.. nil)
7 Trustee Remuneration and Related Party Transactlons
During the year the folk>wing trustees and reiitDies receNed ￿ numeration.
2024
2023
trustee providing pulpic supply
Ttrtal RenumeratK>n paid to trustees and reLated parties.
200
200
200
200
One trustee v4as reimbursed for expen5es.12023.' 1 trustee) 4,80 2
txjring Ihe year, a total of £ 18 94 1 (2023.. EI 8,509) was do nated to the co ngregation by
the trustees.
8 Tangible Fixed A55et5
Building5
Total
Cost
At 1st January 2024
Additions
Disposa
Al 315t December 2D24
225,000
225,000
225 000
225 000
Accumulated Depreciation
Al Isl January 2024
Charoe for year
Elim Inaled on disposa&
At 315t December 2024
Net Book Value
At 31st December 2024
225 000
225 000
16

Clincarthill Parish Church
Notes forming part of the financial statements
Note
Year Ended 31st December 2024
9 Investments
2024
2023
Narket Value at 1st January
Unrealised gain/(k)s51 on investments
Market Value at 31st De￿rnber
19,329
1,792
17,942
1,387
The following investments are held..
Church of ScotlarTrd Investors, Tmst - Growth Fund
Church of Scotland Investors, Trust - Income Fund
Lk)yds TSB Shares
19,829
675
617
18,119
669
541
10 Debtors
2024
2023
Gift Aid Tax Refund Due
Listed Place of Worship Grant Scheme
Hall Rental Incorne due
Other
1,639
1,503
940
691
2.910
1,568
2,510
205
I I Creditors
2024
2023
EON Electric
EON Gas
HMRC
other AccrLJals
Independent Examiner's Fee
717
1,468
522
1,090
300
91Q
I,iL71
749
600
12 Volunteers
In common with all congregations of the Church of Scotland the congregation bernef￿s from
the co ntribution made by volunteers who give their time and ta￿ntS willingSy for the benefit
of the Church. The area5 of congregational life which rely on the contribution of volunteer5
are many and varied and much of the activity would be unable to continue were it not for
the commitment shown.
13 Analysis of Net Assets Among Funds
Unrestricted
Restrirted Endowment
Total
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 Dec 2024
225,000
18,277
353,892
225,000
21,121
37a,410
2,844
16,518
593 071
612 433
Unrestricted
Restricted Endowment
Total
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 Dec 2023
225,000
16,678
363,958
225,000
19,329
376,721
2,651
12,763
602 276
617690
17

Clincarthill Parish Church
Note forming part of the financial statements
Year Ended 315t December 2024
At 1st
January
2024
Unrealised
Gains/
(Losses) on
Investments
Note
Incoming
Resources
Outgoing
Resources
At 31st
December
2024
Transfers
14 Movement of Funds
Endowment Funds
M65 M ills, Legacy
DP Hood Bequest
Mrs JP Hood Bequest
668
1,027
956
37
23
23
83
(37)
675
1,123
{23}
23
46
97
90
193
37
Restricted Funds
Buildinq Fund
Art & Craft Group
Coffee Club
Puppet Group
Guild
Luncheon Club
83rd Boys Brigade
9,353
49
72
2.990
750
320
687
2,724
980
37
12.379
49
72
257
1,824
431
(750)
(320)
(4301
(2,912)
(991)
2,012
442
834
37
Unrestricted Funds
General Fund
Legacy Fund
Assets Fund
11,025
339,256
246,009
122,863
3,000
(135,222}
1,334
(2,064)
340,193
247,608
1,599
Designated Funds:
Flower Fund
Worship and Christian Growth Fund
Mission & Communfcy Outreach Fund
Maintenance and Eco Fund
Pastoral Care Fund
Communicatio ns Team Fund
Finance & Stewardship Team Fund
Youth Fund
70
(408)
(401)
(592)
338
254
267
2.799
200
225
200
200
200
3,067
200
200
200
200
860
324
(487)
138
547
127 744
602 276
138 548
593 071
Total Funds
617 690
141 808
148 855
612 433
18

Clincarthill Parish Church
Notes forming part of the financial statements
Year Ended 315t December 2024
At 1st
January
2023
Unrealised
Gains/
(Losses) on
Investments
Note
Incoming
Resources
Outgoing
Resources
At 31st
December
2023
Transfers
14 Movement of Funds (Cont)
Endowment Funds
M iss Mills, Legacv
C)P Hood Bequest
Mr5 JP Hood Bequest
644
951
885
31
20
20
71
24
76
71
171
(31)
669
1,027
956
(20)
20
40
31
Restricted Funds
Building Fund
Art & Craft Group
Coffee Club
Puppet Group
Guild
Luncheon Club
83rd Boys Brigade
6,424
28
2,898
222
703
31
9.353
49
72
(200)
(634)
1.960
115
435
4,853
1,140
(4,801)
(813)
2.012
442
834
31
Unrestricted Funds
General Fund
Legacy Fund
Assets Fund
1,922
303,440
244,793
111,025
35,816
(101,779)
(143)
11,02S
339,256
246.009
1,216
Designated Funds:
Flower FLJnd
Wo rship and Christian Growth Fund
M ission & Com munity Outreach Fund
Maintenance and Eco Fund
Pastoral Care Fund
Communicatio ns Team Fund
Finance & Stewardship Team Fund
Youth Fund
loo
396
1,313
(243)
(697)
(669)
143
568
2,155
200
200
200
200
267
2.799
200
225
200
200
300
(275)
863
149 813
420
104 084
S55 330
602 276
Total Funds
164 592
115 065
617 690
19

Clincarthill Parlsh Church
Year Ended 31st December 2024
Notes forming part of the financial statements
Purposes of Endowment Funds
The Trustees manage 3 Legacies in Endowment Funds where the capital is invested and
only the income is available.
Miss Mills, Legacy: The legacy states that the income from this fund be used solely for the
upkeep and maintenance of the Lectern. The income is placed in the Building Fund and
can be accessed for this purpose when required.
D. P. Hood Bequest.. The bequest states that the income from this ftjnd be given solely for
use by the 83rd Glasgow Boys, Brigade Company Section as they see fit.
Mrs. J. P. Hood Bequest.. The bequest states that the income from thi5 fund be given solely
for use by 83rd Glasgow Boy5, Brigade (Junior Section) as they See fie.
Purposes of Restricted Funds
The Restricted Funds include the Building Fund for non-routine maintenance and
improvement work on Church & Manse and the funds held here have been given for that
purpose. The other organisations, funds are under the control of the members.
Purposes of Designated Funds
The Trustees have Set aside funds for work of the various ministry teams along with the
riower fund. For each of these funds, the income generated and related expenditure from
their activities is allocated to the fund5 to support future activities.
Where the expenses are greaterthan income, funds will be transferred to leave a minimum
balance of £200 at the end of the year.
Note
15
Collertrons for Thlrd Partle$
2024
2023
Retiring ofFering5.'-
Scottish Bible Society - Ukraine
Christian Aid
Unicef Palestine Poh'o Vaccinatlon
Lodoing House Mssitsfj
Glasgow City Mission
The Well
Poppy scotland
Lodging House M ission
G￿5g0W City Mi55iOll
Preshal Trust
Govanhill Foodbank
Poppy 5cotknd
Bethany Trust
Leprosy MisslDn Scotland
The Guild - donatrons to sundry charities
W. Baird Penny Collection
Leprosy Misskjn Scotland
The Well
The Preshal Trust
Parkinsons
Macmillan Cancer Support
Tearfund
Leukaemia Care
Poppy Scotland
332
179
120
iii
124
150
170
167
163
60
323
301
365
138
66
650
550
25
25
25
25
25
25
25
25
25
In addition to the Incom i ng Resources a5 disclosed in the Statement of Financial Activity,
the income shown above arose from special collections and fund-raisi ng events for special
purposes was received and disbu rsed during the year to other charities as stated.
20