Cumbernauld..Condorrat Parish Church ofscotland RECEIPTS AND PAYMENTS ACCOUNTS for the year ended 31 December 2024 ANNUAL STATED MEETING will be held on SUNDAY, Il" May 2025 following the 11 a.m. morning worship Please come along to this meeting and bring these accounts with you Congregation No: 221336 Scottish Charity No: SC011839
CumberDaId:Cfj1K1Orr8I Parish Church of 5cotlnd Seoiit¥h Charity No.SCOI1839 Charity Cutthernxuld:Condorrai Parish Ch•wth Df Stotland Known 9$ Cond•rrt Pri$h Churtb Charity RegistrntioD SCO11839 CongrtgxtioD%l Referenee )0. 221336 Contact address TRL.STEES Itirk 'ui l¥ lay luwii l.¢iilr¢. C uinbtrnukl, IDL ulltil 14 1124 Royal Bank of 5eotlalld. 116 Cowgate. Kirkimtilloeh, G66 IJX frnm 1$ 11 24 Page 2
Cumbernauld:CoDdorrat P4rish Churtb of S£otland Scottish Charity Numbtr SCOII839 Trustee5' Annual Report for the year ended 31 December 2024 Structure Governan¢¢ aDd Man# emen¢ The Church is administered in 8ccordance with the term5 of the Detd of Constitution. Recruitment and a Mernbers of thc Kirk Se55ion #nd the Congregational Board are the Charity Trustee8. The Kirk Sossion mernbers are the elders ofthe Church and are chosen from those member5 of the Church who #re considered to have appropriate gifts and Skills. A Minister, when called, will be a member of the Kirk Session, will be eleeted by the congregation and inducted by Presbytery. All member5 of the Kirk session are members of the Congregstional Board and in 8ddition rnember5 of thc congregation #re invited to Dominate other members of the Congregation. whv arc believed to haTre the skills and commitment to contribute to the management affair5 of the Church, to become mernbers of the Board. Board membcrs are then appointed at the Annual St#tcd Meeting and serve for a period of three yvars, after which they must retire but may seek rt-election at the next Annual Stated Metting. Th¢ Congtygational Board has th¢ power to CO-OPI member5 of the congregation on to the Iloard at any time. Or
nisational Structure
ointment ofTrustee5 The Congreg#tion41 Board is chaired by the minister (during a wg£#rtcy by the Interim Moderator) or, if Dot 'aiiable, by the Session Clerk and meets nin¢ limes in g )ear. Certairt rcsponsibilitie5 are delegated to the FinaDce Comrnittet #nd the Fabric CommÉttee as appropriate. The Kirk Session, which a150 meets nine times vear, is re5pon5ible for spiritual affairs within the ehureh wnd is moderdted by the Minister or Interim Moderator. Ob'ectives and Activities The Church of Scotland is Trinitarign in dtrine. Reformed in tradition and Pre$hyterian in poliey. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout tbe world. As a national Church. it acknowledges # distinctive call and duty to briN% ihe ordinances of Teli%ion to the people Én every parish of ¢(Trtland through a territorial ministr). It £O-operales with other Churches ITh v#rious ecumenical bodits in Scotland and beyond. Within Condorrat Parish Chureh, morning worship is beld each Sund4y at I I.00am with Communion Serwiees held on the first Sundgy in March. June. September and December at 11.00am, all live streamed. Organi59tion5 include the Guild and the Choir. Affiliated to the con%regstion are the 1st Condorrat Compatty. The Boys. Brigade and the 1st CoNdvrrnt Company, The Gir15' Brigade. Athievements and Performance As a Registered Charity. the Church continy¢5 to carry out its work in an gppropriate manner. SiDce Augllst 2022. the Church has been in 4 Ministerial Vacancy. However, the work of the Church hgs corttinucd, with services being held as normal. with the 5UPPOrt of tht Locum Minister, Pulpit Supply wnd, when required. members of the Kirk Session and Cvn2r¢gationg1 Board. During the year. thtrc were no Wedding5. five Baptisms. onc Blwsing and three Funerals. An Interim Moderator has been appoirtted to the Chur£h. Our MDS worker (Ministries Development Staft) has provided ch#plain¢y to two of our local PrimarTr Schoots. offered reflectiwe opportunitie5 for the members of ihe congregation and developed outreach through Toddlers, Praise tvents. The Dedication Service of the Guild and the Con2regation was held in October and th¢ Dedicalton Service5 of both the Boys. Brigade and the Girls, Bri%#de wert held on their respective org#nis#tion evenings. The generous dvnations of groceries from our Harwest SerTrice were donated to the Foodbank The Church operates & weeklv Foodbank IN Condorrat whi£h is supported by the congregation and wider community. The Carots by Candlelight Serviee was led by the Worship Group and included the Music Group and members of ihe congregation. The Rttiral Offering was donaied to St Andrew's Hospice Airdrie. There was a full calendar of eentS including Craft Fa) relcoffee moTning5, the Ladies Lunch 2nd Fashion Show, two eoncerts in the Sanctuar) and the now well e5tab115hed Christmas Fayre. These events. while olTering fellowship, are both popular and sueetgsful. Page 3
Cumbernauld: CoDdorrl Prish Churrh of Scotlnd Scottish Charil). ymber SCOI1839 Achievements and Perfornynce eotttinued A ireai d] ofwork bas been undertxken by ilje Working CJTOUP ttsfvards mchillg • 5at15fzetory outeorne to the c.knuh of Scotland Misyion Pln. Tbis importlint V¥ork i ongoing their commitment and d¢dic81ion cknowledRed. The hard wnrk of the audio Th'isual team, thc leader5 of our Ownis•tions 4nd of all Orre Boirers is ThcoKntsed xnd apprt¢i#ted. InAncil Revievl The priTrcipg150urtc of ineome i$ throueh ihe givin% of members and &dheOIS of the Congrt2tion through Werkly Freewill ()fTering F.Trielopeq. Il•nk %tsndinE I)rder5 And tht Open Plale. R¢Rul8r fundr¥ising ClilI1¢S Iv protride further iTrcorne. Tht inTreiiments held LA th¢ C. hurcb of Seoiland Invcqtors Trust ¥howod s1i%ht increaxe in I'alu Thv Tru5tee% huvv adiipled X pcilici li¥ hold ¢.¢5 eq¥l to pproxim#l¢l) sis months. expenditur& Th¢ re5eThe5 held re mon. thxn ¥d¥qu¥le f ibe policy dopl¢d. tAtcmcnt of 'lru%tc¢s K¢s oTrsibilitie5 I'he m¥mbers of the Kirk Seyiion and Con%r¢%•lioffjl Board mthst prep•re Ilan¢thl si•temenis which %ie sufficient detail io ¢D¥ble apprpeition of tht Ir•nu¢tions of tht C.'hureh during the fin4n¢hl we4r. The members of ihc Kirk lesgion CoA%reR¥lion•l Bord roponsible for keepin% pr¢)per ¢¢ouDlin% rtLUTd¥ hich. ort requ¢$i. musr reflect the fin#n¢i¥l poyition of ihe C.hwrch 1 ih#i iime.'l-his musi be dono to ea5111r th•1 the financi41 stAleffj¢ut5 ¢ompI)' x ith the Chriiiu #od Trn5tee lTr%t$imen¢ {oI1dI Act 200$. Ihe C.-hrities AccnunLs1Seotl#ndl RUlatIonS 2UU6 (As 4mend¢dl 4nd the ReKuition¥ for C'on8reKtion•l Tr inAnce appn)vAI by the (vcncrl Asombl% of the Churrh of ScotlaDd in 201& Thth rtspoD8iblo for sfe2urding tb¢ 4$$ets of the C.huTch muit tske reasonable steps for prtV¢thiion ndlor delection of fr•d •nd other IrrLyularitle Approied b). Ibe Trnsltts 5i%ntd on their behlr: Date 01. '2oS LSSIUA CILrk P•g¢ 4
cmberj:c0odorr#t Parish Churth of Seotlnd Seottish Charitw No. SC011839 Independent Exminer's Report to the Trnsttts of Cumbtrn¥uld:CoDdorrt P%ri¥h Church ofscotland report ott the t¢ounts of the Chsrity for the vear ended 31 December 2024. Res£17¥ responsibilities oftrnsieps xnd eurniner Th¢ Charity's Trustees re responsible for the preparation of the accounts %ecord8nee with th¢ ternis of the Charities Trustee Investment (SeotJand).4ct 2n(bS (-the 2005 Act") nd ihe Ch4riliL¥ AecDunt5 (licotland) Rt%ulations 26 (85 amended) (-the 2(K16 Regul¢ion-). The Chrity Trustees consider that the Audit requirement of Regultn 10 {1) (d) of the Aecounts Re%ultions 5 amended) d5 not appl). It is my resp)nsibiliiv io evdmirte ibt actounts as rtyuired under sectiOD 44 (1} {£) of the Act 8nd to stgie whetber p&rtielllr mntTS hai'e come to m). attentioll. Basis of Independent F.xamtner's statemeTrt My" exrnination is carried ot ID accordance with Regulatiott 11 ol the 2(M16 Re£ulatiotts. Art examintiott include5 a reviem of the accounting record5 kopt bTr the CbgrKty" and a cDmparison of the accounts presented with these rordS. It also include5 cotssidtration of unusual item$ or di10%r in the ¥¢cDynt$ and seeks explanations frnrn the Truste¢s ¢on¢erning anv such matters. The prnetdures undtrtaken do not provide all the evideD¢¢ thal would be required ITr audit nd. eowuentl).. I do not express an udil opinion on the A¢¢ounl IndepeDdeDt Examiner's $txtement In the course of examlnation, no matter has comt to m!" #ttettlitsn l) which gi¢$ me reasonable caust to believe thaL IR an). m8terial rpe¢L the requirements: lo keep accounting reeords in accord8iice with Section 44 (11 () ofthe 2W5 Aci and Re2tslatiDn 4 of the 20( Accounts Regulgtions18s arnendcd) 8nd to prepare a¢¢ounts which accord Vlith the ecouRting records and comply with Regyla¢n g ofthe 21MJ6 Accoynts Regulations (as amended) have been mel or 2) to w'hich* in my opillion, gttentlOD 5ho¥ld be drawn ID order to enable 8 proper urtderstsnding of th¢ accounts to be reached. Si%lled Date PaRe 5
cmbernall]d:ColldOTrt Par ch ofkotland S¢otti5h Charity No. SCOI1839 Receipts •nd Payments A¢¢oun¢ for the yer ended 31 December 2024 Receipts Note Unrestricted Funds 2024 Restricted FuDds 2024 Endowm¢Dt 21124 Total 2024 Totsl 2023 Donations 47200 4721 46112 Acti% ities for Reneratirtg fundi Bank and deposit interest 7585 7585 6877,, 293 293, 297 Investment income 2832 3401 3062 Tot1 {) H811 rtni#l 57970 569 58539, 56348 5622 5622 2970 Fabric fund income 2208 2208 1352: Flower fumd 815 815, The Guild 1732 1732 3210 Life #nd Work 1261 Refund 350 350 7391 Release of fundi 10000 Bgp¢i$m3 Insur#mct ellm 170 170 1176 3 parly Gift fund 13781 139 Total (bl 8350 12761 21044 Tol41 {*) Total {bl Tot41 receipts 57970 569 58539. 56348 50 12671 21044 66320 569 71300 77392 Ila)+{bl Pag¢ 6
Cumbernauld:Condorr8t P8Tish Church of Seotland Scottish Charity Yo. 011839 Reeeipts and Payments Aceouni for the year ended JI December 2024 continued Payments No¢¢ Unre5trieted Funds 2024 Reslri¢¢ed Funds 2024 EDd0MeI 2024 Total 2024 Tot1 2023 Cost of gener#tln% funds 733 733, Charitable activities 70777 8162 78939 87708 TotHI payrneD¢s 71510, 8162: 79672, 879751 UDres¢ricted Fund5 2024 Restrieted T fr.nd Funds ZU24 2024 owment Toial 2024 Total 2023 To¢wl re¢eipt5 66320 4411 569 71300 77392 Total payments 7151 8162 79672 879751 i Note Unrestricted Funds 2024 Total 2024 To¢412023 Funds 2024 2024 .xcessldcficbt of ccipt$lpoymentJ ror the ye#r hcfn Ir#n5fer5 -51911 -3751 569 -8372 .10583 Trnnsfe 569 -569 F.xcc%sld¢ficit of reeeipts for year -4621 -3751 -8372 -10583 S¢4tem¢nt of Balgnces #t 31 Deeember 21124 ote L nrestrieted Fund4 2024 Rfftrict¢d Funds 2024 3 I. Deeember 2024 Total 2023 Ilank Deposit b#l*nce5 11871 76833 Movement in 2024 -4621 -83721 10$1131 C8rried forwxrd to 2025 49751J 8120 57878 66250 IDvtstm¢n¢5 at market value C05t Unrestricted Ke$lric¢¢d Funds 2024 1 Funds 2024 F.ndowment Total 2024 Tot812023 (¢o$t U7.595) McGill Trust cost £10,000 Total 45722, 45722, 45109 IUS06' 105001 10408 1056 55517 P#%e 7
Curnb¢rnAukl:Coidorrnt Parisk Churth of SeotLand Scottt4h Charity 5CI)11839 Assets The amouni ofGIft Ald io be clxlrned fvr 2024 rsiimaitd at £12,0(. Llab11511¢5 The bill for G4$ for the Church and HalL8 w•s U.IMKI. A ebeque for £65 writtett in Dttember 2024 but hd not been c4Sh by 31 DeCeber 2014. The Loeum fee for the l$i four tnonths of2024 w*$ £4.722.28. The Atcount% weTr appn)%ed b> the Kirk W%iom and the Board on For and heh#lf nf ihe Trustee5 Clerk to the ConRre%A¢ionAI Board Trca%urer Pag¢ 8
Cumbern8uld:Condorr8t Prh Chureh of Scotlgnd Scottish Ckgrity No. SC011839 Notes lo the Aeeounts Trustee RemunerAtion gnd related party trADSllCtionB During the >egr. rtimbursemtnL eived £1 Jl)O for Church oifieer dllties. No other Trustee reeeived 911y Movements in Funds Unrestrioted FllTrds ijl Jgnury ReeeiptA P&yments TrAnsforB 3151 Deomber 2024 21]24 Deyi¥n¥ted Fabrk. Deslgmated Christian Education Fund 1500 2208 -.1946 3738 162 -42 120,, Reserve Fund 52174 -4759 47415 enernl fr und 543 64681 -65522 723 Total Ilnreglrieted (s(h4119 Restricted Funds I, J#nu#ry 2024 ReLlpt P¥ymeni Trnnsf¢rJ 311¢ December 2024 it¢y/doat1on for Di%it#l F.quiprnenl The Gulld 2224 -140 1763 4924 1732 -$321 1335 unday %chool Klrk Ses51on Fund Klrk Sesslun Benevuleni Fund 692 092 Don¥iion I0 1000 Flower Fund 972, 815 -7.40 1037 Glfi Tr"und -75 Grgnt 948 LJytop r¢fuNd In$yrnn¢e clai 923 923 1176 1176, Life a•d Work 3rd party Tntl Reitricted -84 88 -1471 -695 11871 4411 -8162 8120 Total UThrestri¢ted 54379 66889 -71510 49758 Total Restri¢ted 11871 4411 -8162 8120 Tnt¥l Fvnd* 66250 71300 .79672 57878 Page 9
Cumbernauld:Condorrnt Parish Church of Scotland Seottish Charity No. SCOI1839 Notes to the Aceounts continued Pur 05es of Desi nated FuDds F4bri¢ Fund . The Trustees have set aside fund5 for extraordinary repai gnd irnprovements of the Chureh property with normal repairs and maintenance being charged to tbe General Fund. Christian F.ducstion Fund The Trustees have set #side funds for the provision of Christian education for all ages. Pur oses of RtrIcted Funds The Guild This fund finanees the ctlvltles of the Guild. Sunday School . This fund finan¢e5 Christian Educgtion for children. Kirk Session Fund This fund 15 funded by voluntary donation5 from members of the Klrk Sesslon and Is uged for pre%tnt#tion$ at the discretion of the Kirk Session. Kirk Session Benevolent Fund This is a discretionary fund administered by the Minister And * SMAII cornmittee. Flower Fund: This fund wms establishod to enablc flower5 to be pyryhmsed to enh#nee the $8netuary during worship before beinR lifted to thoqe deservinR of them And is Conlribyted to by members of the eongregation. Reitriet¢d dontion . Donation to be used for digital tquipment. Leg4¢y: li wa$ 4 ¢onditlon th8t th¢ leK¢y should be used for erthAnelrtR worshlp. C•ift Fund This fund, di8tinci from any another Fund, was crcatcd wilh don8tion$ from Members of the Klrk Sc55ion and ihc Congrcgational Iloard to bc 4dmini5¢ercd by membcr5 of thi Kirk Se55ion tht cOnretIonS1 Bord and Is rtstrieted to be used to rtto%ni¥e 8IRnificant life events. Pur ose5 of F.ndowment Funds MeC.111 Trust Fund Thls WAS ereted by 8 legaey of£io,1100 In 1999 from the late Alexander McGill. It iy a ondition of the leg8cy Ih81 the income from ¢he inve4¢ed Mmount 4hnuld be u4ed for purposes Connected with the Church #t the diseretion of the Kirk Session. It is also a eonditiun that the eonRwation may noi have a¢ce5s 10 the c#pital of the fund. #nd th#t. should the eongreg#tion ee#5C to function Ms #n entity thi c#pit#l shAII p95s on to. and be held in trusi byl the congregmtion nf¥ny c.hurch of ¢>cotl8nd Parish Church which sh8115ucceed the con%rcgation, and the 54mc cunditions will #pply to all or any succcediDR congrcK4tions. Thes¢ funds have been invt5tcd in the c.hurch of Scotland InVtorS, Trust for incomc and, during 2024. the in£omc reccivcd £469. Page 10
Cumbernayld:Condtsrrnt Parish Chyrrk of ScotlDd Scottish Ch4rity' No. SC011839 Note5 to the Aeeounts continued 3. Analysis of Donat10115 L'nrestritted FndS 2024 Restricted Funds 2024 Tot1 2024 Tot81 2023 11882 13478, 23325 l Bgnk¢rs Order Direct , Ordinan ()ff¢rings- Open Plate Qther Offering5 athd Donations 26271 26271 5178 5178 4871,, 3929 3929 4438 47260 472( 46112 Analysis of p*ymeDts Costs of Generatin% FuTrd$ Uthrestricted 2024 Unrestrieted 2023 i Deposit for Fashion Sho ' Offering Envelopes I Cjifts for children frnm Samth's Grotio 233 167 733 267 Page 11
Cumbernauld:Condorrn¢ Parish Church of Seotl8nd Scottish Charity iyo. SCOII839 Notes to tbe AccOnts ¢ontinued 5. Cb&ritsbl¢ 4rtivities L'Trrfstric¢¢d 2024 Resiricied 2024 Totsl 2024 Total 2023 Givittg to Grnw alk)calio Prtsbvtery dues Interim Moderator IrAv¢l 25543 25543 23516 35 3YJO 1537 127 Locum costs 13697 13697 6223 Locvm tY#vel 793 793 844 Pulpit Suppty Pulpit Supply travel Staffing costs Fabrie, repairs aTrd rnaintenaD¢¢ He41 and Light Church Halls InsuraD¢e 1120 29 29 5144 5144 2755 320151 7063 5946 5946 8243 8243 2755 2755 2691 Cop)'right Licenees PrintlDg) ststionerj. and postage Manse costs 421 421 1261 1261 1824 2391 2391 1986 Donations 3rd party Life and Work 1471 1471 993 84 126 Christian Edueatio 42 42 81 Digital equipment Refund to bank 643 350 350 40 Wreaths 72 68 i Flowers 750 750 925 IGuild 5321 $321 2157 'Gift 75 75 Total 70777 8162 78939 Page 12
CumberDuld:Condorrnt Parish Chyr¢h of Scotl•nd Scottish Charity No. SC011839 Notes to tbt Accounts contiDu¢d 6. Giving to Grow Giving to Grow Allocation includes the contribution ¢0 the Nation81 Stipenij Fund mentioned in Note 7. Cumbernauld:Condorr8t Pgrish Church paid its full allocaliott for 2024 of £2W after allowance for Stipend Endowment IDCOme and a Vacanc) Allowanee of £l1.196. 7. Minister's Stiptnd All Church of Scotland congregations contribte to the National Siipetyd Fund whieh bears tht Costs of all Ministers, stipends and employer's contributions for N#tional Insnce5 pension and housing and loan fund. Ministers, Stipends are paid in &¢cordanee with the nationgl 51ipend Scale Thbich is related to years of service. For tht jtar under review. the minimum stipend was £31fy12 Nd ibe mximum stipend liTr ibe fifth subsequent years of seTh'ice) £38W. & No Funds other than ststed in th¢ A¢¢ownts, #re bem on bebifolCumbernauld:CondoTrat P•rish Church. AppeDdix Don8tions to Third Parties disbuT5ed during the yr4r £400 donated from tb¢ proceeds from the chr(%$ F4yre 2023 to Cmmbernauld and Kilsyth ca and the cheque was cashed ÉD January 2024. North Lanarkshire WorneD's Aid £¥J3.18 (Febrn#ry). Poppy Seotland £307.60 (Novemb¢r In addition. £400 was don4ted from ihe prnceeds from the Christmas Fayre 2024 to Artam Alba {Decemb¢r Tbe R¢liral Offerings #t services overchristmas in 2024 of £380.(Kl were disbursed to SL Andrew's Hosptce in Airdrie J8ttu*ry 2025. Page 13
Cumbernauld:Condorrat Parish Church of Scotland Scottish Charit No. SC011839 Bud et 2025 Expenditure Gi%'in2 to (yrow Allo¢ation Presbytery Dues IntLirtm Moderator traTrel Pulpit Suppl). travel Other Staffing Cosls babric Repairs and Mainienance abri¢ fr'und 202$ Budgel £35,071.00 £i,sso.011. £200.VO £soo.00 £_s,$00.nii' £6,OOn.110 £2,SUU.00 £2,500.00 £13,000.00 £3,000.00 £100.00 Heat and Light IMan5e) Hexi #nd Light Insurance (Buildings, Content4, Publi¢ Liahilit).) Christian F.dueation Fund C()p* right l.icence 'rintin%i %tationcr)' and P()$tage Miscellaneuus Expenses - for examplo wre#ihs. floThers 'rotal Restricted £425.00 £i,$00.vo £ioo.00 £71,946.00
C.umberDauld:Condorrat Parish Church of Scoiland Scottish Charit Number SC0118.19 Income Foreca512025 SoUe i)f Incumi. Inconic Tr urL'¢ii$I KLbsiricled L'.nre¥tri¢ti.d £4110.110 £o.ou uni•r*l4. Wc&(Idin%s, Il#pti%ms bri£ Tr-.nv¢li)pci¥ Fundraising IntL'fLi%i on In%'e%tlllL¥nls Rentthl i)r prL'mi4e £2.5011.110 £ii.110 £6.lYfj)O.U £2,200.00 £3,0011.(YII £i,0011.o £2.IlOU.I)O £ii.uo £o.110 £11.00 £ii.Iiu l)unalll)n and individuyl donatioft¥ Fluwl'r fr und £i,11(yii.11 14,600.UO. TntAI £I11.IVII.00 Amount to be found b), the Con%ri'galion in 2025 £71,946.UO - £18,100.00 £53,846.()U mcY4ning the amount to bc found wcekly is £1,036.