The Church of Scotland Old Kilpatrick Bowling Parish Church Trustees, Report and Financial Statements Year ended 31 December 2024 Congrègation No: 181212 Scottish Charity No". SC011630
Old Kilpatrick Bowling Parish Church Tru5tees' Report and FinanGial Statements Year Ended 31 December 2024 Cont¢nts: Page Reference Athinistrative Inforrnation Trustees, A1 Rew)rt Report of tho independÈnl èxaminer Receipts PayThts Awwnt staltrment ol Baianc8s Note5 forming of the finanoel ststemenls A)endIX 1 io
Old Kllpatrick Bowling Parish Church Trustees. Report and Financial Statements Year Endad 31 Dècember 2024 Thè Trustees presenl th@ anwal r8p)rt and acLwnts lor Old 1Patrick Btywling Parish Cl¥Jreh for Ihe year ended 31 December 2024. Referene and Admlnis¢ratlv• Inlt)rn114)n Charity Name: Old Kilpatrick BowlThJ Parish Qwrch ol Scouand Charity Re9iStration Mumbor. SC011630 CoFwJregation Reference Numb8r. 181212 Cont8Ct AAldre88 Old KilpatriGk Bowling Partsh thurch ot SciAland 175 DurnbwlDn Road 01(J Kilpatriek Glasgow G60 5JQ Trustees Prlnclpal Offlctrbearers rrtstor Sess Clerk Treasurer Gift "d Prcyarty ConverEr SafeguarthrvJ Cdin810T Pts5bytery Eld Vacanl Ind•p•ndent Examlner Cl'.dl.tivrts Aiiuuntsnls 85 Glasgow Road Dumbarton G82 1RE BakOr$ Royal Bank ol Scolknd Sylvania Way Ctydebènk. G81 1TS Page 1
Old Kilpatrick Bowling Parish Church Trustees, Report and Financial Statements Year Ended 31 December 2024 Thè Imgtees wesent the annual rorI 8nd for Old lfjlpatsKk B(Miro Church for th8 year d&d 31 Decernber 2(Y24. Structure. Governance and Management The thurch at1mini4tered in acLX)rdance with th8 tem)s of the De1 of Stil1 I( Dèed of th8 Consb"lution Unitary F) and is suti.ect lo ihe Acts Regl1Th of the Cxner4 A%sembly of the church of Scolland. Rocrultm•nt and Appolntment of Trysteas Mèmbers of the Kirk Sèssion ar8 th8 chty tnjstees. The Kirk Session Members are Ihe Elders of Ihg Church and are chosern from th058 m8mbws ollhe Church a considered lo have lh8 appropriate gifts and skills lo deal wth the spiribJal affaws and discipline wilhin Ihe Churth and to contribute to the magerne[ 8118irs of the Clwrth. The Kirk Ses510n fTieet5 iwel¥e times a year. The minler. who is a of the Kirk Session, is elerted by thè eongregation and iThYucted by Pr8sbyièry. Ekjers are apInted to visil each of thè thurch cryanisations and they reporl bk lo Kkk Sassic. Memb8rs of r#)ngregalton are 'n¥it lo j(An Session team$ 4¥hich are Worship. Pastoral. Finan¢e. Educth"on arKJ Maetrng, Property. and SOCI aTh1 FdraIsIng. Members contrsbute their sknlls commFiment in Ihe rnanagement of affair5 ChLtych. The Finance Cornrnitiee deals wilh the management of fthds while the Propety Cornmrttg8 looks after Ihe m8intenan( of 811 tu'ldiTrJs. obje1¥8$ and Activltles T Chur¢h of ScotlaTrJ is Tnrytarian in ththine. Refowtned trJilon Prgsbyterran in policy. It exists to gltsrify God and to w¢xk adVarem8nI of Chrfjsfs Kingdom throuOul lh8 wortd. As national Church it ad{edge5 a (ffislinctive (2M and duly lo bring the ordInceS of rdigion to the people of every partsh in Sccthnd Ihriwgh a territorial rninisty. li 0P6[al@S With other churches i various eculleThcal b)dies in Scoland Wond. Sorvic• of Worshlp ad KilpatrLk eowAing Pallsh Church has F4 of worship 8nd seN&s the vaages of BN11Th9. Milton and Old 1patrk. Al leasl (rte swwce has been hehj every week in tjd Kli patrick Bowlry PSh ch at 11.IXlam We are mc6t grdteful to Rev. Yvmne Smrfh. our Inleiim MrrfJErator arKJ lo all Ministers. R8aders a1 Elders who have coThYucled wr serVe5. Wè 8r• rM)w in a varanry and awai¢ the wt(%Jmè of thè Ptsylery HarL An open air is hdd 21 the Cenotaph on Rernembyance Sunday. ty the BOWS Brigath. This is supported by the 0th8r ywlh organls(cfis and wbJerc¥)tNnunty. Youth Actlvltles The 8oy$ Brlgade meets (n McffYay evenng5. Tlw provwje a wcgramm fw 30 ty)y8 froffl Ihtr age of fNe vFYwards. Th8 Capiain. lan Sformorth. the offAT8 have all been trained to Boys BrJthe standards. Boys work tcwards their Queen's Badge achievemert and can follow this with teadership traning. The young are enLwragwl to rèalL8e their wjtenba and k)Ll¢ oui on8 another. The Captan arKY offica5 all hjld ChLKth of Scoland PVGS. Page 2
Old Kilpatrick Bowling Parfsh Church Trustees. Report and Financial Statements Year Ended 31 Decembèr 2024 Social and Fundralslng The main Socid and FundraisirMJ evenls. which inviAve the grega. the organisalijn and the members of the local commututy are mainly soup and santhvich lunches after the Church a few tiMes a year. indtsding a Christmas 1ch tlis y. Some of the Elders cofH1ucted 8 monlhty Seryti li Tnjst H(ytsiNJ on the Sunday of every ftnth. Achlevements and Perfomianea Special S8fViCeS at Easter and RomembranLP Sunday were held. com[r[l Serys were celebrated or waU$ &Jndays throUgt the year. Our Sjpport Lg stil giv8n n Christian "d. (¥yanised by The Church ctriVjted to the Presbytery sthrne supp(xt5 2 children from poor famili•s in the y Land thiough ther education. A50 lo the Kknyeraltys appeal kn Mitaw. Our prcpeity convener maintsin5 Ihe Leep oflhe manse. halls, wounds and the ChJTch. Thegeneral décor of manse L8 up lo dae. ThrwJhoul Ihe year them w8r8 10 fvnera15. 0 wedding arKI 1 bapkn'sm. Risk Managem•rt The trust&es have revEwed the opera1".01 snd fUtilal lias lo Ihe Church Is eXp8d 8nd have èstablished procedurès to rnrtiga19 the identrfied risks. SLement of Trnstèts, Responsibilities Charfty law t8qulres the trustees 10 pr8pare flnancial slaternents for each finanokgl year which show a tru8 and faif wew of th¢ stale of affairs of the chwity 8nd its financial acknvits.es fL¥ that period. In prèparing Ihose fclaI stat8mènls. Ihe trustees are rnqTed to." sd8cI suitable an11n FM)[leS arwj then aKWy trm consistent, make jud9menls and esknmales that are reason8Ne and prudent.. slatÈ thether aprAicakAe accounting slarxjards statorrnls of recommended practice have bew fdlowed. SuL¥t to thpartures disdosed and explai1 in the firmncial slatements.. and prepare Ihe fina1 statements the g(Mng concem basis urdess it is inapproprkgte io presurre that the charity will conts.nue in operatith)al exislence. The tnjstees we respMThde keeng pw aCJntire records fv"ch di5cF05e with reasonable accuracy at 2ny time the firnancral p05thon of the charity and to enable th lo ensure thal the fin8nci statement5 (xjmpty with the Chatitie5 arKI TrLTrsiee InvestrrEnt Iscotjandl Act 2005 and IhB CtrwriliB5 Accounts Iscouandl Re9tAatDns 2006. They ar8 also resp¢)nsible for saféguarding the assets of the charity and hence for lakiThJ reasonable steps f( the w8venlhM and detectim of frdud and oth8r regulantiés. 11. 3 Marh 2025 es510n er Page 3
Old Kilpatrick Bowting Parish Church Trustees. Roport and Financial Statemènts Year Ended 31 December 2024 Financial Review Our staled Financial Policy is to fwKI the dayknday expenthture thn)vgh our Genw4 FU1. which. al the year end had 8 balanco of £9,301 {2023-£16.8841. In addilirn to our Gelleral Accourrt balane c(mlinue to h1 k)Gally lunds degna1cd.pearI CaThr0n ernoriÈl Fund, wth a year end bdance of £41,429 {2023 - £20.9561. As noted in the accourts a EX)mbin8d bank bafatKe of£1.124 In respeclof variS churth OTg3ni5ai OP8Tating under the ausp¥ces ol the parish have Conso1tht in Ihe accounts. These ar8 listed s6paraldy as dGswated fun(Is fvr Ihe use of these church organisaib)ns. Funds held on behaw of the congregatb)n bythe of Scolknd General TnL3t885 are sumrnari$8d in the AppeThd lo tha ace£AJrts. Weekly offerings are th)wn the prevwws ye byQS33 the GiftA#J taxreclainKd ha3 decreased by E278. Ovwall expgndilwe in Ihe year totalled 0,716 which is down by £6.635 on the wevious year. The majorfluctuation was the dropin ministrs arKI mission ar 41 can bgseèn al not8 4. Reserves Policy The charity tru51oos have consTdored tho reser requred and have lakgn in to aCCt Ih8ir curr•nt and future lyabililies. It 15 the TnJsteÈs' p)licy io hold reserves of approximalely 18 ThnthS eXndItUTe induding designated funds. Al Ihe yèar Ctwjrch held unieslr&ed fvn(Is of £51.854 of hI1h £1,124 had tsèn designated lor the various chLYth cryanisatM)ns. Page 4
Old Kilpatrick Bowling Parlsh Church Trustees, Report and Financial Statements Year Ended 31 December 2024 Independ•Tht Examinerfs Report to the Trust$ ol Old Kllpatrbck Bowliny Parlsh Clrch l the acunts of the ¢tharity kn Ihe year ¢ThJ¢d 3104Gember21f24 wthith are set on pryes 6t010. Respe¢t(v• r•sponsibilitie$ of trustees and examiner The charity's trustees are resp(xhsibFe for tho preparation of lh8 arLotsnts ift eccord8nce the temis of Charities and Trustee Inv8sIITl8nl 1kn118ndl Acl 2(M)5 IIE Charities ACtnIS {Scotlandl RegulaIrL 2(X)6 las amended). The charrty trustees ¢sKIer Ihat the audil requiiemenl of Regulaiion 10111 Idl of the 2006 knounts Regulatiorns doe5 nol appty. It ss my reSpOnsb11ty to eKamine the acccAJn15 reqtswed undèr Sect1 4411) {c) ol Ihg Act aThJ to slate whethor particular fftatters have coffle to my attention. Basi5 of Indep•ndont •xaminees statem8nt My examinalion 15 czrr,ed out in xcordance wilh Regulation 11 of Ihè 2CH)6 Acu)lS Régulations. An examination includ¢s 8 review of thtt accojntillg recuds kept by Ihe charity and a cx)mpar&wn of the accrxjnls presented silh thos8 recrts. It dso includ8s consideration of any unusual items or disclosures in Ihe accourts, arKI seeks exrAanalions ffcn the Irustees conceming any such tnattgrs. Tho prccedur8s undertaken do rnl provKJe all the evllence that woukl t required in an autjrt, and consequ8ndy I do not exFr8ss audit opinxm on Ihe eW gNen by Ihe accounts. Independent gxaminerfs slatement In Ihe course of my exarninati. no matter ha5 c¥me to my attention whi gives me rea$able cause to televe that in any material res[1 requiremènts.. to keep ac(x)untiTrJ records in ac£txdantÈ wth SeclM)n 44111 lal the 2005 Act and Regulation 4 of the 2l1 Acrxydnts ReguL7tKJns. to prepare acc(HJnts which aco)rd wth thè records and comFlywth Regulation 9 01 If 2CA)6 Accwnts RegLatn5 havg been met. or 2. b)t*hth. in rtty opinKJn. attentM Shk1 dra•m in order lo enable a kyoper understandiThJ Date. 3 2025 Chalmers Accounknuits 85 Glasgow Road Oumbarton G82 1RE PaJa 5
Old Kilpatrick Bowling Parish Church Truste8s' Rgport and Financial S&ements Re¢eipls and Payments Account Year Ended 31 December 2024 Umfestrlrted Restii£ted Fwnds Funds Total Total Fund$ Recelpts Offerings. tax recovered and other donations Legacies Investment Income 31.418 31.418 33.480 L855 33,273 1.405 312n Rental of premlses Other recg.ipts Total Recelpts ,501 10.501 5.470 43.774 43.774 40.858 Payments Costs of genEratIfndS Charitable activlties Governan costs Total Payments 29.216 29.216 1.5LIJ 30.716 35.851 .n6 37.351 &Jwplus foryear 3.507 Page 6
Old Kilpatrick Bowling Parish Church Trustees. Report and Financial Statements Statement of Balances Year Ended 31 December 2024 UTrrerlctsd R•#rS¢t•d Endowm•nt fotsi Funds Funds Funds 2024 2024 2D24 Total Mote 2024 2023 At 31 Decembgr 2024 Ban1( and Deposit Balanttrs Bank and depx)sit balances 796 38.796 35.289 IAovèm•nt in Year Excess of Payments Jr the ye 13.058 13.058 3.S)7 Bank aDd Deposil balances ¢wied frjrward 51.854 51.854 38,796 Invethientsat market v•lue (cost £25.247) 27.225 27.225 2fj.T57 Gift Aid Recei1# 1.1 1,1 1.112 Ll•bllltl¥• Costs r#)t yel tM"Iled 1.500 The accounts were approved by the Kirk SessIc and Finantial Board ffi 3 March 2025. For and on bhalf of t.e KITk Session and Flyan B)2rt1 reasur¢r Page 7
Old Kllpatri¢k Bowling Parlsh Church Trustees, Report and Financlal Ststemonts Noles lo the Accounts Year Ended 31 December 2024 1. Trnst•• R•mun•ratlon and Related P•rty Tr•n¥a¢tion$ There was no iwsfee remulleration or relale the amounl of £2.843.70 paid l Movements Sn Fd8 Rwls Paym15 T15 Asal 3111¥24 01101124 VnTr4xl¢t•d Fund$ Design8ted Church Fete 224 1.124 1.124 Gerieral Pearf erOn Memuia Fw 16.884 20.956 38.7 43.077 473 43.774 9.301 41.429 51.854 .716 20.(W 20.0(K) Re%*xi¢t•d Funds Endowffl•nt Funds Totsl Fun%ts 3&M 43.TT4 30.T16 3J.CW 20.000 51,854 Purpos•• of D•sl9nat•l Funds AJI ofthe above (Jeslgnated fuThJs'. The trustees have sel 8SKle I8 kn lh8 abové Chur organisations and projects. P•39 8
Old Kilpatrick Bowling Parlsh Church Trustees. Report and Financial Slalemorrts Notes to the Accounts Year Ended 31 December 2024 Total Fun(ts Funds 2024 Funds 2024 2023 Oll•rlngs. tax recovered and other donatlons 28,S)i 3.493 26.501 3.493 1.200 224 29.D34 3.771 Tax Recored Gft D110[ Dcmations (TrlSationS. Irroe 724 31.418 4. Anatysls of Payments Costs of gernrating funds feriryd erneb¥ Charttabh Actb4itkn¥ Klnistries Miwu) ath)c8Do pu11 &JpFty Prèswry d Mini$iwlth(wn eypgns89 Oiher slaffiThJ cc£ts FatiC repars ngintenarre Church (Xlice Eynses l arKJ kn.gm InsLTan crlI Tax cences Clwrch orglS81 6.898 14,995 3,921 595 152 2.618 2,759 859 3,533 4,387 5.173 5, 173 660 4.767 4.767 740 740 437 891 176 176 Governan Cost$ I4)endent Ewirrfs fees Other panIS 1.500 Purch of ir113 5. mlS*e8 Stlp•nd I ChuTch rf Scouand rgregatJ[s C(Klbu110n to Ihe Natn81 Sli)end Fund which bears Ihe Q)5ts of all minister's slipends an¢Y empl)$ contiibutions fw national insutance. penSn and housino and l()2n fijnd. MiThslerfs st¥)ends are paKI in acrdaCe ¥vith the nationd sUpond scalg. which is relat to years of semce. the year under rewew. the 1uM 51ipeTrJ was £31.642 and the maxirnurn stipend lin the 5th and subsequent y8ars ol service) £38,884. Pag89
Old Kilpalrick Bowling Parish Church Trust8os' Roport and Financial Statemènts Appendix 1 Year Endod 31 December 2024 Fund$ Hold or• Behalf of th• Congrgatlon ty the Church ol Scotlahd General Tnto•6 2024 2023 Revenut A¢¢ount Credit ance al 31 Lknmber IF4Mi¢ Fund) Capital Aceount Crodlt t¥lar8 at 31 DecemLEr IF[IC FurKJ Credit b8lanGe el 31 DeCerntr IFriG 111 T•mporary Fund$ Inv•strTwnts Held on B•haif oltho Congr•gatlon by th Chh of Scotland Investors Trv51 As at 31 D•tsmb•r 2024 2024 2023 Growth Fund Gsngral Puwè C(nsdidate(l Fa1¢ FurKI 2.871 1871 2.623 Incom• Fund Congtsgatlc)nal F 24.354 24.134 TOTAL8 27.225 26.757 Pap 10
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