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, A￿￿1 Rew)rt
Report of tho independÈnl èxaminer
Receipts PayTh￿ts 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)rn1*14)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 C￿￿din810T
Pts5bytery Eld
Vacanl
Ind•p•ndent Examlner
Cl'.dl.tivrts Aiiuuntsnls
85 Glasgow Road
Dumbarton
G82 1RE
Ba￿kOr$
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 ro￿rI 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 De￿1 of ￿Stil￿1￿￿ I(￿ Dèed of th8
Consb"lution Unitary F￿￿) and is suti.ect lo ihe Acts Reg￿l1Th of the Cxner4 A%sembly of the
church of Scolland.
Rocrultm•nt and Appolntment of Trysteas
Mèmbers of the Kirk Sèssion ar8 th8 ch*ty 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
m￿agerne[￿ 8118irs of the Clwrth.
The Kirk Ses510n fTieet5 iwel¥e times a year. The min￿ler. who is a of the Kirk Session, is
elerted by thè eongregation and iThYucted by Pr8sbyièry. Ekjers are ap￿Inted to visil each of thè
thurch cryanisations and they reporl b￿k 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 Ma￿etrng, Property. and SOCI￿ aTh1 F￿draIsIng. 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.
obje￿1¥8$ and Activltles
T￿ Chur¢h of ScotlaTrJ is Tnrytarian in ththine. Refowtned ￿ tr*Jilon Prgsbyterran in policy. It
exists to gltsrify God and to w¢xk adVar￿em8nI of Chrfjsfs Kingdom throu￿Oul lh8 wortd. As
national Church it ad{￿￿￿edge5 a (ffislinctive (2M and duly lo bring the ordIn￿ceS 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 B￿N11Th9.
Milton and Old ￿1patr￿k. Al leasl (rte swwce has been hehj every week in tjd Kli patrick Bowlry
P￿Sh ch￿ at 11.IXlam
We are mc6t grdteful to Rev. Yvmne Smrfh. our Inleiim MrrfJErator arKJ lo all Ministers. R8aders a￿1
Elders who have coThYucled wr serV￿e5. Wè 8r• rM)w in a varanry and awai¢ the wt(%Jmè of thè
P￿tsylery 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 Mcff*Yay evenng5. Tlw provwje a wcgramm fw 30 ty)y8 froffl
Ihtr age of fNe vFYwards. Th8 Capiain. lan Sformorth. the off￿AT8 have all been trained to Boys
Br￿Jthe 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 1￿ch tlis y￿.
Some of the Elders cofH1ucted 8 monlhty Seryti li Tnjst H(ytsiNJ on the Sunday of every ft￿nth.
Achlevements and Perfomianea
Special S8fViCeS at Easter and RomembranLP Sunday were held. com[r￿[l￿ Sery￿s were
celebrated or wa￿U$ &Jndays throUg￿t the year.
Our Sjpport Lg stil giv8n n Christian ￿"d. (¥yanised by
The Church c￿tri￿Vjted 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 L*eep 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 fU￿til￿al lias lo Ihe Church Is eXp￿8d 8nd
have èstablished procedurès to rnrtiga19 the identrfied risks.
SL*ement 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 f￿￿claI stat8mènls. Ihe trustees are rnq￿Ted to."
sd8cI suitable a￿￿n11n￿ FM)[￿leS arwj then aKWy tr*m consistent￿,
make jud9menls and esknmales that are reason8Ne and prudent..
slatÈ thether aprAicakAe accounting slarxjards statorr*nls of recommended practice have
bew fdlowed. SuL¥￿t to thpartures disdosed and explai1￿ in the firmncial slatements..
and
prepare Ihe fina￿1￿ 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 kee￿ng pw aC￿Jntire 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 FU￿1. which. al
the year end had 8 balanco of £9,301 {2023-£16.8841.
In addilirn to our Gelleral Accourrt balan￿￿e c(mlinue to h￿1 k)Gally lunds de￿gna1cd.pearI CaTh￿r0n
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 vari￿S 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 ministr*s arKI mission ar￿ 41 can bgseèn
al not8 4.
Reserves Policy
The charity tru51oos have consTdored tho reser￿ requred and have lakgn in to aCC￿t Ih8ir curr•nt
and future lyabililies. It 15 the TnJsteÈs' p)licy io hold reserves of approximalely 18 Th￿nthS eX￿ndItUTe
induding designated funds. Al Ihe yèar Ctwjrch held unieslr&ed fvn(Is of £51.854 of hI1￿h
£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 Cl￿rch
l the ac￿unts 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 ACt￿nIS {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 reSpOnsb￿11ty 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 s*ilh thos8 recr￿ts. It dso includ8s consideration of any unusual items or
disclosures in Ihe accourts, arKI seeks exrAanalions ffc*n 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 RegL￿at￿n5
havg been met. or
2. b)t*hth. in rtty opinKJn. attentM￿ Sh￿k1 ￿ 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 genEratI￿f￿ndS
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
UTrre*rlctsd 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 Recei￿￿1#
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 b*half 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 F￿d8
Rwls Paym￿15 T1￿5￿
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 I￿￿8 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 Reco*red ￿ Gft D￿110[
Dcmations
(Tr￿lSationS. Irro￿e
724
31.418
4. Anatysls of Payments
Costs of gernrating funds
feriryd erneb¥
Charttabh Actb4itkn¥
Klnistries Miwu) ath)c8Do
pu￿11 &JpFty
Prèswry d
Mini$iwlth(wn eypgns89
Oiher slaffiThJ cc£ts
Fat￿iC repars ngintenarre
Church (Xlice Eynses
l arKJ kn.gm
InsLTan
c￿r￿lI Tax
cences
Clwrch org￿lS81￿
6.898
14,995
3,921
595
152
2.618
2,759
859
3,533
4,387
5.173
5, 173
660
4.767
4.767
740
740
437
891
176
176
Governan￿ Cost$
I￿4)endent Ewir*rfs fees
Other pa￿nIS
1.500
Purch￿ of ir￿1￿￿13
5. m￿lS*e￿8 Stlp•nd
I ChuTch rf Scouand r￿gregat￿J[￿s C(K￿lbu110n to Ihe Nat￿n81 Sli)end Fund which bears Ihe
Q)5ts of all minister's slipends an¢Y empl)￿$ contiibutions fw national insutance. penS￿n and
housino and l()2n fijnd. MiThslerfs st¥)ends are paKI in ac￿rda￿Ce ¥vith the nationd sUpond scalg.
which is relat￿ to years of semce. the year under rewew. the ￿￿1￿uM 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• Congr*gatlon ty the Church ol Scotlahd General Tn*to•6
2024
2023
Revenut A¢¢ount
Credit ￿ance al 31 Lknmber IF4Mi¢ Fund)
Capital Aceount
Crodlt t¥lar￿8 at 31 DecemLEr IF￿[IC FurKJ
Credit b8lanGe el 31 DeCernt￿r IF￿riG 111
T•mporary Fund$
Inv•strTwnts Held on B•haif oltho Congr•gatlon by th Ch￿￿h of Scotland Investors Trv51
As at 31 D•tsmb•r 2024
2024
2023
Growth Fund
Gsngral Puwè
C(nsdidate(l Fa￿1¢ 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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