The Church of Scotland Kenmure Parish Church of Scotland Bishopbriggs ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Congregation No: 160838 Scottish Charity No: SC012329
Kenmure Parish Church of Scotland Trustees, Annual Report Year ended 31 December 2024 The Trustee5 pr85enl th8 annual report aTra aC)unts K8nmure Parlsh Church of Scolland for the year 8nded 31 December 2024. Refernnco and Admlnlstratlve Infomiaiion Charty Name.. KrnUr8 Parish urCh of Scouand Charity Registration Numb8r. SC012329 Congregation Reference No: 16D838 Contact Address: Truste Th8 followlng Trustees serv8a durkng th8 perK)d 1 January 2024 to 9 Marc*12025 (date of BnIng of accounts): As mernber5 of the Kirk Session.. As mcmbcrs Df Ihc Congrcgalional Bja-d.. Seven membèrs ol the rk Session also Sarvè c>n th9 Congregational Board. Those eldar& oach sorvo for a period of threo years, with 8ldors bgiro appointod to serve each year as raquirad. Eld8r8 may choo80 to serv8 for mora than three yoar p•riod. (' D8not8$ thosg oldors curronty Serving on th• Board), Principal Office.IxaraYs Minister.. Intarim Moderator: Session Clerks: Clerk to the Bjard: Church Treasurer:
Kenmure Parish Church of Scotland Trustees, Annual Report (cont) Year ended 31 December 2024 Independent Examlner 8ankors Bank of Scotland The Dlrect Busln8ss Bank PO Box17235 Edinburgh EH111YH and Royal Bank of Scouand 118 Cowgate Kirkinlilloch Glasgow G66 1JX
Kenmure Parish Church of Scotland Trustees. Annual Report (cont) Year ended 31 December 2024 Structure. Governance and Management Governlng Document Th8 Churth Is ajrnlnisterl in aCc£thn with the t8mis of the Model of Constitution. Recruitment and ApIntMent of TrusteOS Membars of the Kirk Sesslon and the CongregaU(nai Board are the chartty truslees. The Kirk Session members are the elders of the Crch and are chosen from those members of the churth who are considered to have the appropriale grfts and skills. The minister. who is a member of lh8 Kirf( Session, is elected by th8 ¢ongregation and inducted by Presbytery. Interim MryJeratDr is appoint8d by Presbytery in the circumstances of a vacancy and is also a member of thg Klrk Session. The Ccegational Board Is appointed from within the congregation arKI members of the congregab'on are invrted to nominate individuals Wt are bellev&J to have the skills and commttrnent to contribute to the mana3ement affairs of the Church, to become rmmbers of Ihe Board. 8(Brd Members are then awiinted at the Stated Annual M88tlno and serve fcK a period of three yaars after whh they musl séek rfrdectlc al Ihe naxt Statad Ann1 Moets'ng. In addition, seven members of the Klrk Se$sn also serve on the Board. Organl8atlonal Structurn The CongregaOnal Board 18 ¢halr6d ty the minlster and meets as approprtate. but at least slx tlmes In year. The Kirk Session, vthlch meets at least six times a year. is responsible spiritual affairs within th8 Chur¢h. ObJeGtlves and Actlvltl•8 Tho Church of SCotld is Trinitarl8n in dtrin6. Reforniad in tr•Jftion and Presbyterian In polty. It oyists to glcfify God and to work lor the adv8ncoffént of Christ's Kingdom throtsJhout the world. As a national ChLbrch. It acknowk8dges a distlnctive call ard duty to bring the ordinances of r•lvJion lo the poople in ev8ry Parish of Scotland through 8 lerritonal ministry. It cw)erates with other Churches in various ecumonical bodies in Scotland and b8yond. Th8 Church meets fLY worsht) on Sundays at 11.008m ar#J ntInUeS to broadcast $orvice8 onlin•, for tho88 unable to attend. and these ar8 available on YouTube. Junior Churth (JAM & Bible Class) for ages 3 to 16 partlap8t8 In part of the moming sanjice in addItn to attending tèa¢hing groups more approprrata to th•lr aoe. Th& Churth holds a we1kattand monthly prdise 8vonirvJ f8aturing •¢1octi¢ Mix of worship music appealing to all ages. TTrre is also a prayer fellowship. a long-aslat4ished Guild and a Girls. Brigado Cunpany. Other groups connactod with th8 Church includo an Adult Bible ClaGs and a Toddlers, group. The Church has had a mi?islerial v8C3nc since June 2020 and has begn well served during 2024 by thè as Interim fvAod8ratcrs. Thè pro¢és$ of idgntifying and calling a new minig er was UTC Scotland's moratorium on mini8t8rial appjintmgnts and the revision of the Presbytery Plan. The Pian doas rnt allow for the appointment of a ministor at Kenmuro and provides for a 'clust8r' ministry with ihe neighbourlng pari$h&s of Cadder and Springfield Cambridge. Th56 will be developed over the coming years arKI should b80)m8 fully operational on the rotiromant of one both of the incumbgnt mini8tors. Meanwhilg. the appoinbrnnt d tho a5 a8SiStanl minister for a 12 month period camg to an end in May 2024.
Kenmure Parish Church of Scotland Trustees, Annual Report (cont) Year ended 31 December 2024 Achiovemonts and Performance As at 31 December. the Church roll stood at 124, down 5 on 2023. Desptte th8 ministerial Unrtainty, th8 Church has maintsined a total attendanee of around 50 at Sunday seNices. The Girls. Brigadè have around 20 membèrs aged 5 to 17, Bible Class arKI Sunday S(thl (JAM) hav8 arourKI 5 mernbers and the Guild currendy has around 20 members. The Kirk Session has bn activety reviewng worship and has gradually introduced new worship muslc to its services, uslng a small, but enthusiastic, praiso band. Prayer is paramount in our worshlp, and a time is set aside before and after Sunday services to allow for group or individual prayer. Kenmure has a chaplaincy role in a local prfmary school, participating in at least three 8ss8mblies per year. Th8 Church helps to run a w88kty Christkin club for primary 4 to 7 children and a Church member regularly attends Parent Council meetings. Kenmure is a Fair Trade Church and is registered viith T¢Jrch TNst as a Sight Loss Friendly Church, focusing on assisting members and visitors who have impaired sight. The Church gives liberally to various charities as part of its Christmas worship. is an active participant in Christian Aid Week. and supports a number of Itxal, national and international charities. in parkncular, the Luw8ro Communty Project in Uganda. The Church will also considér support of other local or intemational charities who share its objecllv8S. to MamuM valu8 approved by the members at its annual meeting. While there are undoubted challen9es for the Churth of snd at all levels. local and natlonal, we feel that we are w811 placed to further our work from our Str(g splrltual and financial base. Flnanclal Revlew Total receipts were around £4,700 higher than 2023, predominantty du8 to an Increase in both interest eamlngs and rental income. congr8gats.onal donations have been maintalned at a similar level to 2023. The Church continues to benefrt from members giving regularly by way of Gift d, with a total tax recovery of around £12,500 in 2024. More imp)rtantly. the Chur¢h Gontinues to benefit from members who donate by way of stsnding order. thereby providing a steady stream of inrne. It is to be hoped that more members sign up to this, as w811 as existing members revwling the amount of their standing orders. Totsl payments increased by around £6,700. primarity due to hlgher malnt8nanc8 u)sts. The main item of expenditure was the toilet refurbishment programme which vrds carried out at a $¢ of £8,750. Othe180, expenditure was broadly in line with 2023. Yth reduced GNing to Grow costs being balanced by Increased donaUons and gas & electricity (arges. Th8 overall result saw reserves increase by around £11,() in 2024, 18aving a y8ar end figur8 of around £112,000. The steady monthly slanding order income should result in a relatively stable financial positlon during 2025, with no major movement in reserves anticipated.
Kenmure Parish Church of Scotland Trustees, Annual Report (cont) Year ended 31 December 2024 ReseNes Policy Th8 Gen8ral Fund reserva is mrni8lly hdd at a 18v81 which will see it throu1 twelvo months viithoul tha ne8d to transfer fijnds from other accoLnts. A decisn on the appropriate level is made at the InnIng of 8ach year once the bjg8t has beèn agreed. 1th the current level reprewting 10 months of ordinary 8xpenditure. Thè Fabric Fund increased during th8 year with the loi18t refurbishments having been financed by a Legacy balance held within the General Fund. The Fabrlc Fund o)nlinues to bgnefil from manse rerrtal Income and the fund balance held is planned to SUlent to covw routine Maintenan costs and required on8-off fabric projects. The Education Fund pnmarily exists to fund the planned employment of a D0pment & Family Wcfker. replacing the orwJinal Youth Worker pjgtion. Churth has experienced diffiojlty in filling this nav position and, with no expenditure during 2024. the fund ntInUed lo grcy•V desplle ¢ontribulions slimlng. The Soclal Fund is generally disbursed as fund raising events are compb8t8d and usually has only a small baLqnce. Thè Guild Fund exists b the actiiities of Ihe (%ild and to lIttal8 Ihe donation of funds to des8rvlng caus8S. Tha Youth Fund exists to fund the aclivities of the Youth Group, pr8viously iludIng an annu818divty weekend and regular educ2tional pursuts. Th8 BB Fund vrds set up in 202210 re1Ve a <k)nation of fvnds from the Boys, Brigade company whlch h88 c8as6d lo oparata. Part of this fund was dOnatj to Luwero CLYnmunty Projects in Uganda during 2024 and a ¢ec4slon on the fvture use of the balanc8 01 fvnd wlll be tsken In due course. Th8 Church also hekj £921 (2023 £905) of restricted fuKls whth have been prowded for the purposes speclfled In fvknte 2. Statement of Trustees. Responslblllties Th8 tru8t•88 must Pf•par8 finanual stst•ments givg suffint detail to enable an appreciation of the transacUon$ of thg Church duriro tho financial y•ar. The tru6tees arè rasponsiblo for kaaping propar accounlng rocords which, on requ8St. must roflect thg financial posilion of the Church al that time. This must be done to ansure that the financial statements comply wth the Charities and Tru6teg Investment {Scotland) Act 2005, the Charities AccoJnls (Scoand) R&3ulations 2006 las amendadl and the Regulation& Anont Congregation81 Financo approv1 by the Genoral Assombly of tho Church of Scotla1 in 2018. They are also responsible safeguarding the assets of the Church and must tske reasona19 St$ for tho prevention andlor dètec* of frath and other iwularits85. ther betrelr. Joint Sassion Clerk 9 March 2025
Kenmure Parlsh Church of Scotland SC012329 Indop8nd•nt Examinorfs Roport to th• Tru$tMs of Kenmurn Parf$h Church of Scotland I report on the accounts of ts charity for the year eThJwJ 31 Dnber 2024 which are set out on pages 7 to This report Is made 501ely to the charlty's Intstees. as a Lxxly, n acoydance wlth sectk)n 44 of the Charlues and Trustee Investment (ScotSand) Acl 2Crf)5. My examination has b88n uThJertaken so that I mlght state to the chariws trustees those matters l am iequiTed to stale to Ihem In an In(kpendent &xamlnerfs report and for no other purpose. To the fullest extent pemiitt8d by law, I do not acpt or assume respDnslblllty to anyone other than the tharity aKI the charty's truslees as a body. for my examlnatlon, for thls report, or for the opinions I have I0ed. Resp•Gtlv• respcnslbllltlo$ of trustees arml examlnor The charity'5 trustees are fesponsble for the preparalion ol Ihe aUnts In acL7)rdanc8 wlth the terms of the chareS and Trustee Inv8stment {s(x)lld} Act 2005 and th8 Charltles A(wunts (Scouand) Regulatlons 2006 {as amonded) {th6 Regulations). The ¢harrty trustees consider that the audit requirement of Re9ulallon 10(1) (d) of the Ragulallons doès not apply. 11 is my responsbi ility to examine th8 accwnis as requtred under sn 44(1 I (c) of Ihe Act and to state whether particular malter5 have com8 to my allen1. 80•1• of Ind•pondent •xarnlnerf• •tst¢mont My examination is cated out in a¢cordanLX with Regulatlon 11 of the Charftles ACUnts (Scotland) Regulaliolls 2008 (as erKle). An examhallon Includas a revlew of Ihe accounllng recx)rds kept by th8 charily and a ci)fflparison of t accounts present wmh Ise record& 11 also Includes conslderatlon of any unusual items or dlsclosures In the a(xounts and seeks eKPkinatlons from the truslee5 concemlng any such fflalters. procgJures undertaken do rnt provlde am Ihe evldence Ihat would b8 requlred In an audlt. and wn5equently I do not express an audlt op'nlon C thè yW given by accounts. Independent examlnevs statement In the course of my examlnallon. no mattw has come to my attantbn". 1. 1¢h gives me reasonable cause to beli8ve that in any material resp8Ct th8 r8qulr8m8nts: to keep accounlng rec(xds In a¢corLknce wlth Section 44(11 (a) of th8 2005 Act and Regulation 4 of the 2CK)6 Accounts Regulatsons las amendèd), and to prepare acxx)unts which accord wilh the aCUnting r8cord$ and comply with R*JulalK)n 9 of tha 2006 AccounL8 Regulatfthns (8s amended) have not been mat. or 2. to whlch, In rny oplnlon, attentlon shouk1 be drawn in order to enable a proFer und8rstarKling of the accounts to be reached. 10 March 2025
h Church of S¢otl•nd •r •nd•d 31 011•r No1• Unr••trlrt•d R••trkt•d Fund• Fund• Lwe8tl Res18d FuTrJ 2023 71.OB3 71.651 71.368 4n 71.841 1.5¥2 2,349 75,309 Bank& Dwit 4146 717 4146 77.337 2,349 4n Rent4 of premlses. Clwrch l•l• Rent of premL8a8. Grants eN•Y Other receipts l R•c• 4125 4125 271 115 2n 78,558 473 79,031 Colts ofg•Mr•tlry lund• CharIts• actlvttl• 104 111 85.041 478 65,519 71.814 85.152 478 ol R•c•lpts ov•r P•smnts for th• IT11•r0 11J)1 11.317 13.4Ce 13A01 Trnn•l•rn b•l*•n fund¥ of R•c•lpts ov•r Pan forth• J•ar 13.406 13,4Q1
Kennwre Parish Church of Scotland tatenI of Balances 31 Dècèn*>•r 2024 Nots Unrestrictsd Restrlct8d Funds Fun Tot 2024 Tot 2023 Balances brought foThvard 100.728 87.327 Movermnt In ar. Excess of Receipts over Payn8nts year 11.301 16 11.317 13.401 B81an¢08 caThied brward 111.124 921 112,045 1(X),726 dltl¢)nal Inforrrntlon: Glft Ad Recelvabte 2.850 Llabllltl•g cruals 1,113 accounts wer8 approved by the Kirf( S8ÉsMM Congregatbxal Board on 9 Ilarch 2025. For end on behalf of the Kirk Session and Congregational Board
nThwr• Parfsh Church of Scotland Notss to the PLcounts Yaar endod 31 D•c•rthr 2024 Baols of knuntlng These have teen wep¥wJ on ts Receitrts & Pwents basis in acc(ffd8nce wth Ihe ch88 8Th Tnts8 knveskn8nt Iscotknd) kt 2005. The Ch8r5ties knounts {ScoUandl RJUlatiO las ameTrJed) and the R9wlati0r arwl FirAnce aFsYov&I by the General A8semW ofthe Chwch of Scodand in 2016. Mov•m•nts In Fund• At1J•n 31 D•c RO1pt Paymnts Trnn•f•r• R••trl¢t•d fun Flth¥er FurKI 21 921 &2 Unr••trlct•d fun Deswated Fabrk De8¢wated Education Fund Desiwated FuTrJ DeS1t& &Jikl Fund Des1w0 Youth Fur Des1w81 BB Fthd lthreslricted Gwr81 Fu 19,131 34.341 145 8,941 -15,101 21,21 35,998 145 2,140 42 2,711 Z051 14 4,415 -1.704 111124 Total fvnd• 11X>,728 81683 112.045 Pu of R••trlcted Fum Flowor Fund.. This is a fijnd lo pyo Ikh¥er8 aThJ otrr dbFlay durlrvJ 8vAc88 ofworshlp. Of Unrnstrlct•d Funds Fabrlc Fund." The Trustees have sot askJ& fvrKts tr Ihe Mainten chUh wopty. Educatlon Fund.. Th8 Tntslees set Its for tho ofa Dl0ent & Fami Wfxker and luca110naE traryng ngth of (rff8 bearers arKJ 8o¢lal Fund.. Th Trust5 run thi% fv1 for sc181 acbvi1 of the Church. thè man WF)8O 01whh Is to disr3e surFILL4es lo deservi catses. Gulld Fund.. The Trustees we resFVOt48 fLYthe wP¥3%e w•iled office b88rws d to day contrcA of llis lund. Youth Fund.. The TrLtste8s we re6rM)nslt48fc th8 Youth wlM)50 apOnt•J offt• teorors Iwvo dayto ( contrd ofthis fund. B8 Fund.. The TnLStees reCeIryI these furwts the BttJS' ccmpanywthh has Coas to operate. Adeck8ion on thè LL8e of trAs¢ fvrbJs wll b8 laken in dug CC4wse. G•noral Fund: L8 us forts li doy k> ( ryWj ofthg ChwGh.
K•nnwrn Parfslt Churth of Scotland Not•¥to the A£counts Y•ar •nd•d 31 D•#r2k4 Unr••trlct•d R•strl¢l•d Funds Funds 2024 Trtal Funds 23 Funds 2023 2023 3 kn1s•1 ofDonth Grft Ad 40,749 12.$35 (047 11.2S3 40.749 11535 Q047 10253 41269 12,349 6,642 8,146 42.269 12,349 Frevwll Offen"VdS Ofttinary0118rrfy 10t Plate} Ots offrJ8, Donatim ele 9) 8,146 2,435 71,841 473 473 71.1183 71.651 71.3eA8 olOih•r R•¢•lpts Bank charp8 ututy refur 271 271 271 271 I1$ olP•yrnnts c1$ OffA)W8 Fur F• 104 104 104 104 111 111 783 2¢783 31.867 31.867 Prwbwwy Dug• Ytyjth W¢xk PulpK S4) OlherSd&ry Ccetg 1.887 150 150 1548 14ItO8 2A29 14aO8 Cnl T urar Fat & ht Cl•onirvJ & Kitcl 007 4901 5247 6.247 On Prknkn & StatMY 4,1Tr) 4,10) 478 478 n,710 2ffj2 65,041 65,519 65.152 478 io
Kennwre Parlsh Church of S¢otland Notes to th• P£counts Y•ar ended 31 Decertier 2024 Trustee Renwn•ratl¢>n and Rolated PartyTransactlon• DurirKJ the year tjvo trustees receNed rernbursement oftral ews8s totslliw £41 {2023- £43). remungration was pad to any trustag. Mlnl8t•V$ Sllwnd Al Church of Sc(#land regat c(xtrxts to National Stip6ryJ FurKI wlych bears th8 ct8 of all ministWS' stindS and empws for nat)nal insurance. pensi and IK)uslng and k)an fijnd. Mni8ters' stindS we paid in acc¢xdance wrfh the nabonal $'F Scab, whih is related to years of S4M¢e. For the year under miew the minlmum was £31.642 and the maxThum stiFend (In the fifth arJ subsequent Jwrs) £38.884. Colhetlons for Thlrd Partl•8 2023 L(>dglry Mssion Tearhjnd Christian Pid rvest for the HuTrJry Luwero Ccffimuw Pro Scripture Un)n S¢oUarKI Cash for Kkls Glasgow City MSSK Compassi¢Jn UK 519 1,124 7e 725 850 700 547 310 41T2 2.735 Other Offerlnp, Donallon8 01¢ 2024 2023 CgregatiOnal donati( Funerals 325 200 1,910 2.435 1(Kl