Cardonald Parish Church Annual Report and Accounts 2024 The Church of Scotland Cardonald Parish Church As Approved by Trustees On 19th March 2025 ANNUAL REPORT AND ACCOUNTS Year ended 31 December 2024 Congregstion No: 160912 S¢ol¢ish Charity No: SC010265 136th Stated Annual Meeting
CardoD&ld Paiish Churth Annual Report and Accounts 2024 Reference and Administrative Information Chariry Name: Cardonald Patish Church of Scotland, (i1&8gow Chartty Registration Number: SCOI 0265 Congregation R¢fer¢nce No: 160912 Contact AddTess: Trustees Kirk Session (up to date ofsigning accowtts) Independent Examiner: Banktrs: Ro}'al Bank of Scotland l Moncrieff Street Paisley PA3 2AW
Cardonald Parish Church Annual Report and Aeeounts 2024 Structure, Governance and Management Governing Document Prior to June 2022 Cardonald Parish Church w&8 admiillstered in accordance with the tern)s of the Deed of Constitution. Since ther4 it l)&8 been adtninistered under the tetms of the Unitary Constitution. Recruitment and AppoinlmeDt of Trustees Members of the Kirk Session are the cl)arity trustees. The Kirk Session memlrrs are the active elders of the ChUh and are chosen from those members who are considered to have the appropriate gifts and skills. The Interim Moderator and the Locum Minister have been appointed by the Presbytery of Gl&8gow. Organisational Strueture The Kirk Session is chaired by the Interim Moderator aTrl norn)ally meets at least six times in a year. Certain responsibilities 8re delegated to four commitS. These a Worship and Nurture Team, Mission and Outreach Team, Support Team and Finance and Propety Team, appropriate. Within each Team's remit there is a requirement to in mind the need for good swardship of our resources (our time, talents, money and care for the world around us). The Kirk Session is resw)nsible for all spiritual and temporal affairs within the church. ObjectAves and Activities The Church of Scotland is Trinitarian in doctrine, Refornied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kin8dom throughout the world. As a national Church, it acknowled8es a distinctive call and duty to bring the ordinances of reli8ion to the people in every parish of Scotland through a territorial ministy. It Covoperates with other Churches in various ecumenical bodies in Scotland and beyond. Objectives for 2025 The Objectives for 2025 are as follows: Followin8 the adoption of the Presbyw Mission Plan in 2023 - to continue to work through the areas of Coknoperation within the tern of the Parish Grouping and with the other ongregations within our church cluster, now known as the Glasgow South West Parish Grouping. Following the adoption of the Unitary Constitution in 20?2 - to further develop the new Kirk Session Teams and their work, according to the temits agreed by the Kirk Session. The Worship & Nurture Team and the Mission & Outreach Team in particular require further development.
Cardonald Parisb Churth Annual Report and Accounts 2024 FolloNiryng the r¢quest from Geneml TrusEes for a review of the buildings of Cardonal Hillington Park, and St Andreiv & St Nic1& - to work with the Psbyt¢ry Prop Conmiittee, General Trustee& and other Presb)tery and central church committees to find a way forward M'ith our sanctuary repair and conservation project and explore the best use of our facilities for the fijture mission of the church. The wording for the Objectives for 2025 is similar in pla8 to the 2024 wording as not much pro8Ss wa5 madc durin8 the year. Aetivities And Achi¢vemen¢s Since ear Augiist ' U_4 lie ve been welcoming ow Locum Minister o lead us in worshlp on average every second Sunday. We share her with another congregation in our parish grouping. Her style of leading worship is mildly difftrent to what we have Ien used to in the Church of Scotland with some intereing ne. hymns and, &$ a Texan, there is an occasional Americ slant to her semions. She is very approachable, is willin8 to speak ai length to prospectiN'e members of our church and IJ particularly 8ood with children during seryices of worship. £)uring 2024. in addition to the regular Sunday moming worship, and the Tuesday morning Infornial service& there were additional services around Easier Chrisunas. We also participated in ecumenical &tivities including the G<x)d Friday Walk of Witness with other churches in our G52 Churches Together 8roup. hosting Emrt of the event. Thue were regular Bible study and prayer meetings. Opportunltles for fellowship were provided b), our regular Tu¥sdav Cvtr¢¢ MurAki118, tlie Meii's Club, the Badminton Club, the Monday Club, and the Craft Group. In the autumn the Friendship Circle merged with the Nlonday Club, the latter moving to a Monday afternoon. There was also the resumption of tea and coffee after Sunday rnoming services on a monthly basis. M¢mbers may haye noticed that e does not appear in the ligt of tp.18tees provided on p2. This is due to a tcchnicaliis. coi'.CLniin:' A numbcr of years ag hose not to continue to alld Session rneetin84 althou8li still Jn clder. To satisfy the criteria o,- a trust¢¢ the elder must attend Session meelings fairly regularly in order Ici Jniii ale in the decision niaking of the Session. It is irnportant tn be aware that this does not afftcl eldership. As most chutch members will kno,..p1aYS a rnajor pan in promoiinLY prai'er and encourdging church members lo practise pr2yer This is an imrtant role within the church. and one that hope 'Il continue. One of our recent ministers informalty called her the Pra}'er Elder. The Klrk Sesslon continues to meet 'in-EYr50n' for most tt8ular aod ad-hoc mKtin8s but decided to continue meeting virtually by 'Zoom' for the De£ember and February meeungs. The M'ork on ethblishing the Kirk Session teams has progressed slovily: though all teams have now met to discuss their remils. The Ivork of the Church Clustsr representatives produced a Draft Basis of Parish Grouping for the five churches in the CIu5tcr. This was agreed by ca¢h Kirk Scssion and p*d to the Presbytery and centTal church for approval. This has noiv be¢ fulIsed with each coll8re8ation I'oting in favour of the Parish Grouping.
Cardonald Parish Church Annual Report and AccouDts 2024 Following the approval of the Presbytery MI10n Plan, we approached the Church of Scotland General Trustees for funding to undertake the sanrtuary repair and conservation project. Before this can progress, tbey bave asked for a review of the missionaj need for the buildings of Cardonal(L Hillington Park. and St Andrew & Nicholas. This review process is completely new to the Church of Scotland, and it is still an ongotng matter. Unfortunately, Historic Environment Scotland have withdrawn their offer of a substantial grdnt towards this projecL which means that if the project goes ahead, we have to start the Process of applying all over again. Similarly, Historic Churches haN'e withdrawn their offer of a grant. These dectsions arise out of the delays by the church authorities in providing grants and giving us pern]ission to proceed with the projecL The followin8 table shows the membership statistics for the church over the l&st two years. 2023 221 2024 203 Members on Roll as fdt l Janua Left during the year - By death unction Certifica . Otherwise 14 21 14 Admitted - B rofession of faith By Iransfer certifica resolution of Kirk Se&sion Members on Roll as at 31 Deeember 203 193 tisms Weddin s
Cardonald Parish Chllrch Annual Report and Accounts 2024 Financial Review These accounts are prepared on the Receipts and Payrnents b&8iS. The major source of income in the General Fund is the regular Offerings from the members of the congregation togeiher with the associaied Gift Aid rends. Tho8e totalled £74.492 in 2024. This is lower than 2023 due to the continuing fall in givin8. Expenditure was £131.483 giving a deficit of £22.718. Givin¥ lo Grow Contributions were ovcrpaid by £429 in 2024. This was due to changes in th¢ amount due following the vacanc) slarting in July. Donations from Church Organisations were, £4,769 frorn the Tuesda), Coffee Mornings, £600 From the Ba(Iminton Club. £1 10 from the Friendship Circle. £? 500 from the Men's club. Other ("non church") donations came from the Junior BB and Anchor Bo)'s £lOO. ?1 CardoDald B7)ieS £800. The let of the Church hails to n)mUnity groups amounted to £5,996. Reseryes Policy The Tru8tees' Ex)licy is to hold reserves of approximately six months ordinary exFendittwe. which amounts to £68,OJ I for 2025. This figure is based on 6 months of the 2025 Budget. At the year end the Church hcld Unr¢stri¢t¢d and Designated Funds of £177,856 of which £4,806 are Designated, inLludin¥ thus¢ ufchuKh Or8axiisatioi)s. 'Ihe Church also held £1 0,286 of Restriaed Funds, which hai'e been provlded for the purpose specified on page I l of the accounts. The fabric of the Church and associata buildings requires repairs costing approximately £650,000. The Tni.qtee8 Are wr)rking Jmth grant giving bodies. The Presbyter). and the Church of Scotland to raise sutYi¢ient funds to cover the costs of the work to the fabric withoui depleting our funds to an unacceptable levcl. Statement of Trustees, Responsibilities Th¢ mcmb¢rs of thc Kirk Session must prepare financial statements which give sufficient daail to enable an appreciation ofthc transactlons of the Church durin8 the financial year. The mcmbers of th¢ Kirk Session are ttsponsible for keeping propEr accouniin¥ records whiLh. un rwuesL Inust r¢fleLt tlie financial position of the Church ai that time. lThis mst be done to ensure that the financial statements comply with the Charities and Trustee InNestmeni (Scotland) Act 2005, the Charities Accounts (8cntland) Regulattons 2006 (as amended) and tk Regulations Anent Congregationa] Finance approved by the General.4ssembly ofthe Church of Scotland in 2016. They are xl8n respon8ible fnr safeguarding the a33cts of the Church and musi tak¢ ronable steps for the prevenuon andlor detection of fraud and other irregulariiies. Approved by the Trustees Ydnd signed on their behalf. Session Clerk Date
Cardonald Parish Chureh Annugtl Report Aeeounts 2024 Cardonald Parish Cburch - SC010265 Independent Examiner's Report to the Trustees of Cardonald Parish Church I report on the accounts ofthe cl]arity for the year ended 31 December 2023. which are set out on pages 8 to 15. Respective resw•nsibilities of irustees and examiner The charity's tnCeS are tK)nsible for the preparation of the accounts in accordance with the ternis of the Charities and Trnstee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustccs consider that the audit rqU1Ment of Re¥ulaiion l(Kl} (d) of the Accounts Regulations does not apply. It ts my responsibility io examine the accounts as required under section 44(1)(c) of the Act and to stat whether particular matters have come to my attention. Ba$is of independent exAmiDer s statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations ?006 (as t)mended). An cxaminotion includcs a r¢view of the accountsng recordts kept by the charity and acomparisoIi ordi¢ prcsentsyj with those records. Ii also includes consideration of any unusual ltrms or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. 'I"he procedures undertaken do noi proNide all the eN'idence that would be required in an audit, and consequently I do not expre&s an audit opinion on the view given by the ac£ounts. Independent examiner's $tJitement In the coursc of my cxamination, no mattcr has come to my attention. hich 8ives me r¢asoniible cause to believe thai in any mawial respect the requirements.. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act an(f Regulation 4 of the 2006 Accounts Regulatsons, (as amended) and to prepare accounts which accord with the stc£ounting recordg and comply with Regulation 9 of the 2006 Accounts Re8ulations (as amended), have noi been meL or 2. to which, in my opinion, attention should be drawn in order to cnable a proper U1¢r5ndln8 of the accounls to Teached. Si8ned Narne: Addres5 Date.. 21103 2015
Cardonald Parish Church Annual Report and Accounts 2024 Cardonald Parish Church of Scotland Recelpts and Payments Account for the year ended 31 December 2024 Unrestricted Restrfcted Endowment Funds Funds Fund5 Totsl Totsl 2023 Receipt5 Donations Legaaes Activities for Generating Funds Organisations incoming resour$ Bank & Deposit Interest Investment Income Rental of Premises Grants Drawn down from General Trustee5 79,032 79.032 79,541 18.714 1,4 8,811 6.439 I,C69 7,494 9,185 I,C9 7,494 301 Total Recelpts iC44C 357 l(B,765 125,873 Payments Cost of Generating Funds Charitable Attivities Governan Costs 581 130,775 1,702 Ico Ico 130,675 io) 1.383 131.483 122,383 Purchase of Fixed Assets Totsl Payments 1.383 i( 131,483 122,383 Excess of Recelpts over Payments ft>rthe year before transfe Transfers 1219751 257 1630) 122,718} 3,492 Extess of Recelpts i)ver Payments (22,345) 1373) {22,7181 3.492
Cardonald Parish Church Annual Report 94nd Accounts 2024 Cardonald Parish Church of Scotland ststement of Balances At 31 Docomber 2024 Unrestrirted RestrirtÈd Endowment Funds Funds Funds Totsl Total Note Bank and Deposlt Balan¢es Bank and deposlt balances brought loard 2U1202 10,6f 210,862 207.368 Movementln year: Excess of Receipts over Payment5 122,3451 (3731 122,7181 3,493 Bank and deposlt balances carried forward 177,857 10,287 8.144 210,861 Investments at marketvalue (cost- £2,(7) 9.5 9.596 768 Flxed Assets Debtors 203.184 203.184 205,983 2LB,184 203,184 205,S83 Uabllltles AccruÈd Charg•5 The accounts were approved by the Trustees on tréhalf by- vlw¥u' nd signed on their Sewlon aerk Treasurer Date
Cardonald Parish Church Annual Report and Accounts 2024 Cardonald Parish Church of S¢otland Notss lonnlng part of the accounts lorthe year ended 31 0¢mber 2024 NOTES l 511 otA¢countln8 These accounts hav• been prepgred onthe ft1pts & Plnts basls in xrnrdarK¢ with th Charltles and Trustee Imiestmgnt Is¢otlandl Art 26. Tht ChntiÈs Aco)unts IS(otlandl Re8ul•tlon$2ff61as •rneTr4•dl •rthe Rewlatsons afi•ntCon8T•8at4on•l Flnanc appYov4d byth G•n4ral A559mbly of th• Churthof Swtsand 3)1& 2 Mo¥•m•nt In Fund• Atlj At310•c Grn(0•# r•¥du10ft af Unr•Jtrfrt•dAund¥ G•fi•r•l Fund G•n•rnl R•s•N• FUTr Le¢aryCapitsl Fund IncG•n Con¢ puryws Desiqnoted FabrtcFund T• Fund Oryanlsatlons-S•• b•lcMt 9L 1129.5121 L120 210 L179 169,288 9.079 120,CQiI 4670 174 14.3 n8 IL8711 I7.) ILV201 IC4410 IDL38yI 177.858 Robèrtjohnston B•gu•st FuThl Centen•ryTrylnln¢ Fund Stilnèd Glasswlndow Fur R•palr& Cons•Natiofi Fund Th• Mlsslonary Fund Flower Fund Th• MtdoMld Trust Fa(tyen Fund Ag•ncy Collrtlons L211 L220 6JB L270 1424 1388 232 357 ia)) 10,286 ThtMocdon#ld Tn¥t M¢F&dyth F¢md FlowYr4nd¢iMfflm•Trt Llg) L270 L117 957 252 97 sn3 219.628 1(E767 113L4851 197.740 io
Cardonald Parish Church Annual Report aDd Accounts 2024 Mov¢m8nt In Fundi {contdl Purpos4 of Funds Robertjohnston 8equestFuJid is10 usdtopriMde Men$forthe youth of the thurth. Cententsry Truifting Fund is to used for provld1w1 c¢)5tof training membersof the thurth Stsrined $$ WindowFund is forthe maint•rbance of the Stsined 8la55 wind¢)ws in the thu Repolrondc¢Ms¢ltt0n Mfjssj Cassell's Bequestjsforthe paIr3Thd maintence of thurch propertyand •Trclllary bulldlngs TheMwionoryFuAd Isfotth• supportof Ekwend•nl )$1 In Trklwi. Flow¢rFund.. Thls Isto provlde floWÈtsfordlspliydurir Servis0f wlShI. Motdonuld Tru5tondM¢P<rdyen Fund.. Thes• fund5 hold any un5pert In(tsme derlved fromthe asscoated EndowmentFunds FcbrkFund.. Th• Trust•es hav setaside funds fortheongoin¥ intenan ofthe chyrth prowrty. GerterolFund - Deals wilh the dayto day vunnlngoé the Churth Legt7(y CopltolFundinc Gw Conq purposes- UnrtstfKt¢d leg<rciesAoroeswolrnnnkig cgsts undlarqeexp•ndltur¢. outhorlse<l by theKJrkSesshon. New unrestrntwLYes wNAlbevxd OrmvtehrE. NQt•.AlItwtIndll1tthrn11tr61TrIQ tl*1•1•¥efvrt At lJ•n AtJIO•c TThnsf•r• ChuKh Oryanlutso BadmSnton Club n's Club Sunday School Tuesday Coff•e rnI Craltclub Fri•ndship Orde Chri5trna5Tr•e F•stlvil Monday aub 47 16C•Jl 12,XQl so3 L147 97 761 47n 14.7701 761 176 1941 13881 IL2641 4n8 Iw¥ I7,9} 4362 li
Cardon&ld Parish Church Annual Report and Accounts 2024 3 Analy ot Donottons Funds Ful FurM15 Total Total WFO Sth•m• (non ¢3ftAidl Glft Ald Donatlon5 Tax Recovered on GiftAid (kNS. Ordinary Offerings IOFen platel Contributions from Outsid• oryanIl0s 5pend EndowThTrt Donatioths Natlonal giving Ltsy Iq222 41&732 942 13,165 132 615 9n 79,541 4 An•lyd• of P•ym•nts Unv•rtrb¢•d hL•d End¢rmrt funds Totsl Tot•1 costof 6•MMt1 Offrln8$nvolopes Comput•rSupport 391 581 Chorftabl•Actlvltl•s Mnlstries & Ml5510n Coitrfbutlons Presbytery c$ Mlnist•es Trnvel •tc. Éxwns Pulplt Supply Loojm 5•11ry Oth•r Salary Costs F4brlc ft•palrs & Malntsnan H84tand U¢ht Insuranc• M•ns• Coundl T• Telephone & broadblnd Pnntini &St¥tlonry Cl•mln4 tertaI5 et Llf* and Work Net Co Other Expen5•5 Donations to Other Oryni14lions Not• 10 Cost of FIc•w•rs •tr Cburth wat•r Rates w•bslte Outrnach & weAYNpthd Chlldren and Youth Vdnlstry Outyoln8 Resourc•s of Oryanison$ Fabric Fund P•ym•nts 41x8 X736 L4n L549 1,472 LY9 L455 27.517 4315 19.359 IL824 4,875 1.557 997 yi 11.824 4657 L557 957 520 793 L537 L637 Iini 1178 320 931 8n 1.871 775 lli702 Independent E¥ornlnert F•• Purthase of Fbxed Assets Total 13L383 I, W383 12
Cardonald Parisb Church Annual Report and Accounts 2024 5 Trust•• R•mun•r•tlon #d R•l•tod Party Transactlons Ourlngthe yearone trustee (the mlnlsterl rttel¥•d r•imlwr5ementof exFensesof C.395 In sPeoI ln(al tax. travel and Sundry expense5. Notru3tee orper50n related to a trustee h•J any peysoftal ihierEsl in •nycorrtr ortr4nsaLtlonent•r•d Into the thadty duringthe year. 6 Mlnlst•r's Stlpqnd All Church of 5tInd congreiions c0Trtribe toihe Natlorwl Stip•nd Furbdwhlth b•ars th costs of all mlnlst•rs' stlpends and employees eontrtbuons for national in5urnrKe. ponsion and housln¢nd loan fund. $p15 ar8 pald lfi 4tttrdan wlth the national stip•nd s1•, whith Is related to years of S•It. Forth yar underrevlew. th mlnlmum stipend WaSl642 andth• rnaxirnum stlp•nd Ilnihe flfth Ind subs•qu•ntY•W51 was E3488 7 Inv•rtm•nt• Mavk•i Vdu• at G•SnALoMI Vlue •t 310•¢ R•v4lu•don COSITGrwth Fund H•ld Sn r•ip•¢td: End04vrnrfnts Funds Th•M•cdonold Th•McFodyqn Fund Flow•rFund Fobnf¢Fund L270 L117 957 4252 9.5% 8 Nx•d Ats Audlovlsl M¥M• Prfnt•r EqPMan? Tot1 BL val at 1 ard4 pUhasd dLvlrwJ yoar Irw C4sprts45 year D¢Fffjclatkn Ixy 1i7Y51 12.79YI Br
CardoDald Parish Church Annual Report aDd Accounts 2024 9 Coll•¢tlons forThlrd PartJ•s Sale the Cmld 236 Ckn$tn The Well Athica cwlre 678 Etskir Pcpw ScotlaTrJ CfrAJrch hrrtjse Dernerrtia S¢c4iaThJ 357 311 io 1?6 375 C8 Lodglw Mknsirji Cwcer Rosearch Not8s Miry8t•ts le@Ivj im Ih Prin¢• iro Prfrw olWaS85 20 L277 4078 10 Ootttlott#tooth•rLwnlsrtSo ' Th• W•ll Pr6nc• ind Prtnc•¥sof W¥l•s Hosplc• Ersklne Poppy Scotland 678 -In 1178 Not•. Don•tlonto'Th• W•ll' pald 1( In DaMb•r23. (h•rpaym•nt r•tum•d J4nu•ry 14
Cardonald Parish Church Annual Report and Accounts 2024 Cardonald Parish Church of Scotland Year ended 31 December 2024 Appendix FUNDS HELD ON BEHALF OFTHE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 CAPITAL ACCOUNT Credlt Balan$ held at 31 Decemberatcost Marketvalue of BalanS at 31December REVENUE ACCOUNT Credlt Balan at31 Deomber 2.297 1.326 15