CONCREGATIONAL Ni]MBE￿. 181210 RKPORT OF E TRUSTE NAUDII'LD V AIYCIAL STATEMENT EW KtLPAI'IU RISH C At1&￿i¢ Houo 18 Str¢¢t G2 6QE LYEW CK PARISB NTEFnS OF THE FDIANCEAL STATKMEE4T RyrtoftheTrmrtt I to 6 Indtp¢nd¢D¢ EzAmlllerliR¢p•rt 8t4tsmtnt ofSln4Dclal Atlhld• 10 to 21 Ststw¢D¢ of Adlvld 22 to 23 FTHE TRU TE IDE EMBER 2024 for tkne e4r Th¢ truths p[￿OI￿e1r repm wlth the fitw¢1￿ of the cbwity for th¢ yw ctthd 31 Dec¢mb¢r 2024. Thc tsus%¢es b&vc adovcd th¢ provisions of Accounting Atsd RwrtiLg by CTh&rities: Stai¢DKDt of ReeommcDd¢d PAetice applicabl¢ to clLarities prewing their accouJJts in ￿COrd￿n(C with the Reik)rting Standard Applicabk UKAlld Rtyubjic of trew (FRS 102) leff￿lIve l January 2019). Objertlves Th¢ ChU￿b or ScolluDd io TrinitsriaD itt doctri￿, R¢fotttwd itt tradition aDd Prosbjrtèritin in polity. It exists to 8knify God and to work for the of Chriit'8 Ktn8dotD throughout the world. AK a Thlltional ChurcK li a¢knowkdgcs distinc¢ive call snd duty to the ordinan¢t4 of religion 10 tbc p¢opk ID ¢very parish of tJwou8h a territiyiai ministy. li WwOFaatei with othw church￿ ID Yariouo ¢cutietticaJ trdi¢8 in Scot]&)d 8ttdb¢yoo& The pwttern of £￿Sre￿allOn4I a¢tiviii¢s CODIIDUU to ￿01v¢ & 8ervlcc of W￿￿'p 1$ beld LD N¢w Kilpltrick ev￿ Sutsday morning &t IQ.30 attl. ￿Ildren att¢nd tho fir8t pan of th¢ a¢ryice before BOiD8 to Sullday School irl thv cbureh ball. Wc buv¢ been pleased to DDtEab illcrease duriL8 th¢ yearin the numPrtr ￿gularlY artending Sunday School. For A l•r8e p•ri of tht yeAr ther¢ LR ll￿al￿ a Sund4y cv¢DiDK service ￿ 6.3Q prn. whith u alx)rter in l¢ngth 8lld Dwre rtfflrctivc attd experirnentsl ￿ Jiyle. Autry]￿￿¢ 41 the mid-w¢¢k sr¥i¢c on WedDothys, which is follow¢d by c&¢. hal bKn zrtiwitiK. Th¢T¢ alternativ¢ f4)rnJ$ of WOTthits u*J durini lockdowll. whicb £onlin￿ aTr oThbip 18 av•ii&bl¢ at 8ny time on i YouTube CbwLel. a5 well ￿ a podwi. FollowtrJ8 encourngcmcnt IL th¢ Pre&bytcry Mlasion PlaD a p&tt¢rn of i1￿1n8 duritig the and at Cbn'thJll&W¢w Yw with BeaTrden Czom Chw¢h of SMtiolld bu dovelyd, Hnd a Lumber of joiut oorvicls were Ai80 beid duTill8 the year with All SAirtts' EpiB¢cwI Church. ThBre Pray￿ aDd Bible Smdy GrDUP$ for adults. The DlrtctOT of Musi¢. v￿0 pJayK thc organ Al au S¢Tvices. i* ￿00 re4)ollBible for the Chureh ￿01r which (￿h1￿Ces our wrxkly wotthtp. Th¢r¢ IJ 4 se¢on&battd paperba¢k book stau, avadable ill w¢¢L whi¢b raiju tDoucy £buTcIL I)JDd&. kn wrviuualy rcpor*4J, th¢ Old IIAi]s werc mwketed for bBI¢, 4Dd ¢onditioDlll miaaiv¢6 of slio wer¢ ¢OD¢ludod. The ¢ondition• Iprin¢ip411y plElltiinB) purifxd Late itt the Ar, alld the Mle cojryleted ID e￿lY 2025. 2024 Mark￿ tho 373tlL AoDiverBJry of th¢ cr¢&¢ion of Now Kllpatrick Pwish by tbi Sootti6h Parli•moc And v•riw8 ovcttts wtrt beld during th¢ yc*r to mark this occ8sioTh. including a ViAit by thc Moderator of th¢ OeDval AM¢mbly c our Annivcr8y Sund$y, when on Anlliv¢rwy Breakfast TIU ALW bel4 a Herilage w¢¢kcll4 i Yew Tre¢ was pithtcd d traaor5 Krived for our HaTVtst Thallka8iviDg lth¢ gtiirnal8 auffered ll tranBport brfr8kdoTh but will perbw app tyl ADother or￿SIL￿)}. Our ¢omtDiuees. r¢flcr¢£L8 aims of J¢ryin8 Ood and Kryiny th¢ ¢ommwty, have bv¢h busy with T/•ri¢ui projects to bring ￿¢11￿￿& tu thè more isolated metllbers of the carllmullity. 8UWOrt for a loc&1 fth)dbaDk, parti¢iPAtiOn ID the den Fc4tival which in conjujjctson with Anlliver88ry frah￿￿1 a new p￿- Tre Sw of a S(ODC". whicb was perforttled ID All the local prillw schw1&, wkn'le tb¢ Faith havt Coll￿n￿ed to explore io¢er8UJCrnti¢Jnil wornbip l￿d ¢lothin8 iUtamAbility a8 woll *8other id¢u to d¢¢p¢ll our hith rommuDity of Ood'jpwlc. Jn addltion to our fLxmai ¢otnti)ittee8, w• havo a IErye 8roup of pwisb Yisltor4 and a group who amttge th¢ Ghurth tlowcr4 alld th¢ir distribution aftcr the seryits. Daybr¢ak ij fot people with of mernory 1058. A dernenlia-fn'ettdly choir for those who ctsjoy A casuBI SIDg-gottg meets IwLC¢ B mQtttb in the Hall. Th¢ NK Cofft¢ Pot 1$ 8EnAty opal in the Hllll iTrn Friday mornillgs s¢llLllg refr¢Ntun¢nts io church merLbers aLuI thc local commwiity. Other oup4 opo to all in th¢ cryxmunity. med on a r¢guLgr b48is. including th¢ Guil4 a Baby 4Dd Toddltr GfOUP, Scottish Couoty DaJ¢¢ Group. Fld ￿ RATtthlcrs Club. 'The fortnightly Eloctrooic Bulle¢in k¢¢p8 the Coll￿8#tion wy to dats Tnth ￿tiViti¢8 Ittd news. Th¢ H￿11•8¢ Forum, wbKth iwkÈ ittto the riLIL Contributiott wbi¢hN¢w Kilpatrick hos to th¢ are& was very iDvtslved in thc eYmt& A of volwtur• lookj Alt¢r tbc Lll8ttAe 88rden Illd the arca s￿￿￿ll￿dI￿8 thc End thweffottJ orr Brc&tly apprec￿ted. PABe I TBE ded 31 iIECEMB forth Ncw Kiipatrl¢k Path Church has close Ilth witb the locaj 8¢hoots th¢ Boy5. Bn'gad¢. Witb a large ¢onwglltiry¢ sociol ¢vMts u&ually aDd v*rid iDGILdiug concths. wffct motttillBs, dall￿ Icctures and oub"Dgs . a]1 aimed at eocowrbging fdIowth￿ withill th¢ COD8re8rtiion and the wider cornmuni - and durin the w¢ r￿Tul￿d a Communi¢y DeveloptDrut worker our iocwl involveD)enL aboady Mthh¢rPr¢￿cC felL The collgreKailon cotttlnucd w reS￿)nd very 8ther¢Jus]y to appeals to h¢]p others such a5 GlasBOW City MiAiitsn St Or¢goryi Foodbth LD Wyndfrf alld uur TC¥￿ar Gift itt Adv•i ￿F￿rted WomcD5 Aid and St GTe80ty ACHIEVEMENT AND PERFORMANCE CbArStAblt *cdvlilt• 2024 wzs our 375tb anllivcrsary year Bo we celebtstod in • DwubeT of WayB b¢glllniTrg with br￿ Thith the MtyJ¢rntor of thr G¢￿￿￿1 As8cmbly of thr CILurcb of Sco11￿ who led our ￿1)ver&Bry Kr¥l¢¢. Il was nwwlioi￿l 4ff4irThith froTD th¢ corttmuoity A¢t¢nding along with frielldi frorn'dau8htcr' congrcgatiots$. Elwdly fmiJhed brr4kfu¢ w¢ launched our H¢ril•g¢ WeekerKI in Marcty wh¢r¢ w¢ thred 8torit4 pho￿ fabn'c, tslks Ittd tonrs. tts¢hJd¢d in th•t vMek¢nd w48 ovr 120th (Juild ￿1v¢T8￿Y 6¢Nic¢ wh¢te the ￿[d •lJuTal atoriGs from thdr prDjecIs UDd wBs rededicai&l. The followiD8 vMok¢lld wv invit¢d the GrMtle in the ¢urr¢nt¢¢ots¢rdi¢ c]inut¢. It is th¢ Tn4w policy to hold of IL leul £l(K),(X)O in UDrestri¢t¢d FuLth,wFLich b$￿ •thiBV At thc end of the year the Church held u￿￿trIcted Fu￿8 of £639,484 vf £A792O9 h¢ld in the Fthi Rwe Full4 £120,034 In th¢ General FtsD￿ £24,181 th¢ ComttMDiry Fund and £16.060 in The Cbty alw bold8 ll9.1￿ ill ReBIrl¢￿ Furjdz. The us¢ ixRestriGt•S w th¢ ppJtpoirJ aet out ill Not¢ 15. Page 3 CK PAIUSH CH for the end DECTMBER 2024 RucrtJRE GOVKRNAI¥CE AND MANAGEMEI¥T R•¢ruitsent •Dd apprdntment of nrw trnitc¢i Membcrl of tbe Kirk Se￿10￿ gre tbc ¢haTity tNsteei. The Kirk S¢J8ioD metllbett ￿ the elders of the Church and are chas¢D from those membus of the Church who are eoL4idered kn ￿ve tbo appropnate zths &kd15. Wi¢thll thc Kuk S¢wioA thw¢ a Jmall of eldcrj who hèvc clcctrd to b¢wm¢ Elders Etmwiius ttuc to a djauge i circiim9tallccg. They no lollg¢r Trustee&. tbey do not uttd¢rtak¢ dutie8 on beh•lf of Kirk S¢Mion. atthough lkny Can att¢Dd Ktrk Session m¢ain8s they are not allowed ty v(¢e. The millioter, wbo (i A memberof the Kirk Susiott. li ole*t￿l by th¢ 9)n￿gItIon and indu¢tsdbyPrc8bytcry. Th¢ Kirk S¢Jsion is cha￿¢d by th¢ DAini￿l¢r 4nd rrKcts atlE&Yl six tirncj 4 year. li is T￿￿￿%￿ble fth splwlbjal atmi m•l¢ii41 With￿ the CknT¢h. C¢nain It￿￿1bilItieS ar¢ d¢l¢gaied to four The& G¢mUnitt¢￿ F4ith, ConmuLIty, CaTDPUS SDd Finan¢¢. The ¢otsvcnor5 of each of thtsc cornmittees mttt befotv • KI￿ S¢48iOfkTneetiD8 U 8 Committ¢4 to dI￿ul# wbat iMu¢$ wiu k tak￿ ts) thc Kirk S¢$8iots uK¢ilD& The witiiipal ri8ks 4lld UDc¢rthintiu facitig th¢ ConRf¢8idoD (￿lude... b) Inmilli av¢Trg¢ 48e of the ￿￿¥re8*ll0rt Th￿ Ti5kh ue 4ddTeBwJ by carryift8 oili In 4nnu8J Review of Gtving to higblight the of th¢ fiDaD¢ial well. bewR of th¢ Con￿¥￿t￿. Ajtvrnative woNILiP Aty1¢8 48 d¢*ribed ill ow Athi¢vanmts PerfOrm￿e aectson u¢ P￿ ofour fo¢us ott wideniti4 th¢ bou¢ of our Conw8QtiOti. REFERENCE AND ADMINISTrAThEDETAILS R•Rtsttrtd Cbarlty nuwb¢r SCOl2997 dp•l •ddrni 28 Kirk Plo Glts8OW 061 3RT Pw4 NEW KILPA RICK PARISH CHUR THE e*rended 31 DECE IEE KtRK WSION 2024 IDdep¢DdEttt F.xxrnlntr ThoTllW B￿rie & Co LLP Atl4lltic Hou 14 Cido8all Strert Glassow CI 6QB Collyepdtyn Refere￿* Nurnb¢r. 181210 B￿k of Sa*land 2 Ststion R￿d vi¢. 01188OW C62 8AR Principle ()ffite-BeArers: Page 5 cmmc FTHETR eAr ended 31 DE EMBER 2024 for tbe sigwdon itsbBbalfby.' Pay6 EPEf4DENT ItNER'S REPOR LPATIU TO OF I repjrt on thc xcDuDts for thc ye4rended 31 2024 ￿t on paF8 to OD Re￿¢tIve re¥pon￿bIlIt1u of trxlteu and tx*thltt*r Thc charity4 tr￿￿te¢S 4TC respnllsibl¢ for the PTcparatioD Of the aecounts in ac¢ordaDce with d)¢ tenDs of the Cb*thiea •rLd Tn￿ JDvestsll¢nt (ScotiaDd) kn2005 and the Cb4riti¢s AGcounts IScotiaDd) Re8ulations 2(M)6 {as atu¢nd¢d}. dLarity'S tTh￿te￿ ¢wid¢r that the Audir Tequir¢ment of Rc8ulation 10(IXa) to Icl of th¢ Ac¢ownts Re8ulatioDS doe8 not apply. Il is Try TCSPQDsibJlity to examine thc &eeouttt8 a8 requiT¢d under St¢tion 44(Llltl of the A¢1 and tij state wbeth 4Jf tht Indepe•d¢nt ¢5￿1*er'S report My examillation w48 out ill 8¢cord￿¢ vAth R¢gulRiion I l of thr Cbuiti¢6 Awoullts (s￿o￿and) R¢8ulatiorJ 2006. AD aa￿1￿￿[lon itscludcs a r¢vin of th¢ ¢ban"ty'i accouLL￿N policics iyoffcd wnounts of &￿e¢l. li&bilitl¢ income & expw6e4. Acmqi results mgy diff¢r from Ihe eitirnat¢8. Estimlltcj & undcAyiDg auumptiolla are r¢vicwed OD an on80￿ buys. Rcvijions 10 esti]nates ar¢ pmyclively. There ue Do BigDifie8ttt judstth¢nts oreltin￿teIll￿I iry the propthiwu of thca¢ fwaa¢iai ¥t&i¢m¢uts. All don4tiona. SLts & le8aCiU inolud•a withiu incryDillg T¢W4tr¢M ¢ithot unre•tri4*d or th a￿rd￿K to the termB under which th¢ donation 1$ rdad¢ & when lh¢ Amotsnt be quantsfi¢d with R¢Dtal incorne fmm operAtitt8 iJ reco8niBed on A a(Ai8htslinebMii overth4 I¢TTn of the leA•ts. Gran¢$ are T￿o￿l￿ed whon tho charity be￿ ttotified io writttti of bvth Ibc lltrwi aftd J¢t¢layKttt dat ar4nL* krt deftrrtd if tertni or cohditiOllA mU¥t b¢ met befoTE the Ch￿lty h98 eotitlemDnt to the Te40ure¢i. terelt rEttlv•bl• Interest fijndi held on (kposii ig included whEn r￿CIvIble 8lld th¢ ¢8n be mMMJTvd roli•bly by the charlty: this Li nornially upon ￿tifiC￿l0￿ of the itLtere$t P4id or payable hy the Imnk. Ezptndlture Li&bdities &r¢ rKo8nised u expuJdiLurt u sooll u there is i l¢yl or Consti￿tIve objiwion ¢ommittin8 the I￿lty to that ¢xwth'trJ￿, ti i• probabl¢ thEt & trEnsfei of cconomic bo¢fits wdl bo required ill settl¢ttMIt the amoun¢ of the obli8atioll be rnaasur¢d rtliAbly. ExwJditur¢ is ac¢outLtrd for on an ac¢rna]s b￿1¥ End b been cknified undcr that a%yegitc all cn&l rd•ted io th¢ cate¥ory. Wbcre C￿l￿)t be dire¢dy attri￿t￿ to particular hwdinB¥ th¢y have been st1r￿ted to activitits on 8 b￿11 ¢on￿￿telli with th¢ we of T*xxtlo New Kilpatrick PArioh Cburth 18 re¢0ALIa￿ Ai a thnrity forthe pUtp[￿Or •Fg1i¢able faxation l¢gi8kntion and is therefo￿ not subject tD tsx&tion ffl its charitable activiti￿. Th¢ thgrity is tsut rystered for VAT attd re*¥￿¢ expellded tbErEfLY wcludc I￿Ve￿ble iDput VAT. Fulldj arr GJa55ifjEd as ¢ith¢rr¢stri¢¢ed funds orutue8tr￿t¢d folld8. defmedB5 follows: R¢strictsl eunds ate fi]Dds sybj¢¢t to specific ftcquirBttLcnts a8 to their usc whi¢h may be ￿late&bY the tknK)r with tbetrauthority orcre*d through k8aL ￿0¢e&s￿ but Mill withinthewits objects of the Charity. P￿ID W I(ILPATRICK P CIAL STATEMKN IDE EMBE -*ontth for the AecouNTING POUCtES- ElldoThryncnt fixnd5 are Ilwds which have beeD yv¢n on the CDDdititJR the wiginal rapitsl BUtTh is Mt reduoc bul thc incom¢ fmm th¢rg 18 for th¢ putPO8¢ skfmcd ID 4fry)rdatyce with th¢ obje¢ts of the ¢knity. Uoyestricted filtth art expendable at th¢ dlsLY¢don of th¢ trustees th¢ curthz￿l1rp orth¢ obj¢Gts of the charity. If pllffls of thc uD￿1ctcd fiMdJ r•rnarW ￿ the th'8¢r¢tioD of th¢ tsU8tee8 for o p￿￿'cularpU[Po&e. they dos18D￿d oa • i¢PHTAte fityd Thii desi￿￿1￿￿ hts att thitiL%tr8tive PUTPtw only and th)cs not l¢8aily Te%tri¢L the trv8t¢E¢ discretion to appty th¢ Iljlld. P￿•10￿ ¢oJts oth•r Po￿T•tIreDQlll cbarity opcTht¢8 o d¢fin&l contribution pcn51oD 5chrme. Contributioll5 F4yable ￿ th¢ Gharitys piwiori ILem¢a￿ ¢0 the Slat¢m¢Dt of FitWLcitiI ActiYiti¢s ill th¢ p¢nod t¢ which th¢yrr]atv. D•DAted ieTvltts & tgtllltl DoDatcd proknio￿I servicu & don4t¢d faGi]iliu ￿￿8￿]Ica ￿ thcome wh¢D th¢ £lwity has ovor thé ittta, wnditioni aswciatsd with the d￿&t￿ it¢m bive been m¢t. the receipt of the ecoftmic benefit froth the u%e by the ch￿lty of the ityll is probable & that ￿￿OlD￿c bajefit w be MCuur￿ ￿ll&bly. In ¢ordanrK wlth the ChAritie4 SOBF (FRS102) thr ¥ffj¢ral volunt¢¢r tim¢ of MllVeS•lhJD ISTKI reco￿l8¢d. On receipt. donated Prnfe￿Iona] RerviceN & don&tEd fa¢iliiie8 are recogw￿ ott the buis of the of th¢ gift to thc Eh¥rity. which th¢ ￿QU￿( th¥ ¢hariiy would he￿ p4id w obtsiD 8¢rYi¢¢• or f•ciliti¢s of oquivaiertt ¢G(Inrynic bcD¢fit oll th¢ ¢)pen MITk￿. A ¢or¢8pondtiLK AttWUOt is th•n rxoBni•¢d u expenditu￿ kn the puiod of Te¢iV. Vknnclll knilrumemts The ehArity & fi)W￿l•l liibililiuofa kitid thot qualify ai 1*oi¢ fin•nciai iDalnlln¢nts. SI￿ tam debt{￿ are meawr¢d It trnti￿ttott Pri￿ leBJ any impwm¢nts. ivaleni Comwise ca%h ￿ZD¢¢￿. Slw)rt terni trade ￿￿111r￿ are •t th¢ tr*lL￿e￿o￿ ￿lee. Other fiD•J¢iRI li&biJities 4TC ]nuNured init￿llY at fair v￿lle, net of transacti￿ Cl)￿ & •r¢ meaaurd sJbwuetttly •¢ •mortivA Ulin8 the effccliv¥ iDlerEs( m¢thod. Pm%l&ioD5 Ate d&erMin￿ by dI4￿tills th¢ exwed fulur¢ G•sh flows at a pr¢.ta% r&* th•¢ refle¢¢s Gunent m•rk¢t ￿Se5￿m￿lS of the time value of rllollry pul th¢ risks 1￿clfi¢ to th¢ liabi]ity. The uowiDditi8 of the disCo￿t is rru)8tiised ￿ fjnonce c Ylx•d •Mets The chqrity ho8 the riBbt to occttpy and use for ils cblritsblr obJ￿1Ve8 certain tsb8ible fix￿ a56¢ts, iti¢ludin8 th¢ ch￿¢￿ halLq aLd Yes￿ IJJ the Churcb of S¢D￿s￿d General TrustK& No ¢(AJsid¢r4tion io pyable for th¢ ust of thcse auets. Exp¢Dditr2r¢ iDrurr¢d th the repair aDd m&iDtenlltsce of theEe asuetJ is Ch￿ rr50UTCU expend¢d in tho statemetttof fiuancial Bdiviti¢4 in the period ID whicb dLe Ijth'lity ari5¢8. Fix¢d aB8rt invE8ttllcnts are 8tatEd it vdue at the balanc¢ shtd date. UNTe4JJwA 8AiDS and loyes Tcprcsellt the diff¢rnll¢t b¢LW¢¢ll the market valu¢ at tb¢ and elld oftlK fID￿Cial year or, if put(b￿d the yw, the difference bctsw¢¢D ¢0St aDd ll￿k¢t vuhJ¢ a th¢ cnd of the y¢ar. R￿l￿d aDd lows repr￿llt the diff¢r¢n¢e b¢tw¢¢n thc pro¢etds Oll di5pos41 and the m8rket value at Ihe itart of the ycar or COBt if pur¢hascd in tbe year. Pagell pA￿s HURCH TEST TBE TEMEN ev ellded 31 DECEMBE 024 DONATIONS AND LEGACIES 2024 Totsl 2023 Umrcthicted ReMtriGt¢d Totsl Uttttatricted Retsi¢t&4 Offttill88 T￿ r￿0Vaca0￿11ft 231035 232.035 241.670 241.670 51277 51.277 53,603 10,o(KJ Le8SCi J3003 10.000 income ltscotn¢ fro Oll8re8Qtson or8Dlli4•tio EndOwTrte￿I inwmt CotDrnUQity fi￿d 13,403 13.403 11,024 11,024 2.476 555 1476 55S 1249 561 2249 561 73x1 Sunday Kknol 7,250 5(Yl 50D Fabn'c rvxrvo Youth & (￿nIty 5th) 500 300 746 326 2024 Tots] 2023 Restrioted Totsi fijndi Unrestricted fi￿d& 4.206 39 141 4.347 39 2.835 95 2,930 Investrn￿l internt DivideDdB re£¢iv&l 21 141 18 Pllgr 12 r4EW ATRICK P ThE for the IAL STATEMEN IDE EMBER 2024 tttIn￿ed Earend ]NCOME FROM CHARITABLE AC￿V￿lEs 2024 2023 Use ofprnuBeJ Gkb¢TOt Bookstall 5,632 15,425 5.632 15,425 963 3.566 15.425 3,SJ6 15,425 784 RAISING FUNDS Invert￿¢ll¢ TrWDAfZlllElIt colts 2024 Tot 2023 Total Ullwtritted Restri¢t¢d fijnd fuDth 515 104 SIS 486 Off¢rilli ww¢lop 99 619 619 5¥5 585 CHARrrABLE ACTIVnlU COSTS Dir¢ci CoBts (Be• 0¢¢ 7) Surwr oits{ Dotc 81 TotsLI 350 162 3S2 616 Ptgc 13 NEW ATRICX forth I DECE DIREcf COSTS OF CHARrrABLKACTIVITIL8 2024 2023 Unre*rieted kntrict¢d Totsi UnT¢s¢r1￿ R¢stricted Totsl fimdl fi￿d5 fiuJdJ Givxtig ro 8mW M5tstS¢Vs UP¢TLses Sthry & rcIat¢d￿lts WAt¢r rit¢8 lJt&ufdnce & m¥n ¢vuttciI tLx & Ji8htill8 & ground Dwinien8nce ChuTGkn l¢l¢phon¢ & postagea PriDE Jtationery & photo¢q)yin8 AdvortiOiD8 & chw¢b magAznes Athninistration & mi•collgll¢O 151.628 2289 79.456 5.238 151.628 2,289 84216 5.238 149.428 2.446 75.384 3.850 149,428 4.700 75?14 3.850 16.676 16,676 17.763 17.763 21 J82 21582 15,302 15 J02 1,622 1.615 I,Ol5 3.602 3,602 3.143 3.143 737 737 445 445 2.498 2.498 7.600 2,650 2,974 9.162 2.650 2,974 9.162 2,650 Don•tioTh$ Fabric repairi & Diaititcll8Dce 2.650 25,578 4,533 72Q 25,578 4,533 720 27,2 4,594 709 27260 4,594 FAu￿tiOn ¢omtllitt expcDwi Or8ao & rnusic Cbtitsbl¢ ¢xpelldiMTt 4,658 1.433 4.658 1.433 3,249 2,561 3,249 1561 345 402 SUPPORT COSTS 2024 Utwestrictyl Kcstricted TO1￿ U￿￿$tricted ReBtrithd Tot•i rund IDdcp¢Ddent 454 Pa8e 14 NEW ￿LF K PARISH THE FINANCIAL TATEMENT ER2 Iln rtztéed TRUSTEES. RKMUThERATION AND BEIYEFrrs There DO tru6trtB' r¢thU￿￿O￿ or oth¢T bettefits fre the y¢xr ethled 31 ￿￿eMber 2024 for Ibe yc tttded 31 December 2023. Trurteu, Mltiistd8 Irn￿l aDd phont CoJtt¢il thx. m 2,289 4,552 thJTiD8 theyear atotsi of £56.279 w&8 donat¢dto the CODwe8ition by STAFF COSTS 2024 1•23 S4Jwitt lod wg8eA S(Kla] security Oth¢rpvniiott co*a 62.991 54.659 Thp ttmthty mutt￿rofIl￿P1OYIts duritti thtywwu u foUowB.' 2023 urch offic¢n a¢llnors No ernployKs rcwlv¢d ¢molwkn•Lts in ¢x¢¢u of £60.000. All LTrurcl of ¢olws4ti￿ cDntribut¢ to the Natioll￿ Stiprlld Fylld whiGb bw• th¢ costs of oll LiDi51¢TS' stipctth 8ttd enjp1￿rfS wntnbuuonx for lldtioDBi iDJutattce. pewion Ind lo￿ futtd. Mitt1#￿r8, itiwd& Jre pAid in accordance with th¢ ts*tiots] ￿t￿Dd s¢ale, which il rt18t¢d w ye4rs of Service. For tha yt4r review the minimum stipeDJ wa8 £31.642 Ind the o)aximum ￿1p¢lld (io tkn fifth atyd sUbKqts￿ly¢1rS) £38.8S4. Pagè15 KILPATRICK PAIUSH HURCH OTES TO THE ￿NAN ed JI DECEMB 2024 11. COMPAEIATIVLS FOR THE STATEMENTOF ￿NANcIALACriVrrIEs UDrestr*¢ted Re8ulcted fithds INCOME AND EfiDOwhl￿& FROM Dotiation& and l¢wi 32&357 326,357 Cbgrltablt atdvld U￿ofPr¢￿I￿1 Bookst￿[ Glcbc rcnt 3.556 3J56 15.425 15.425 T•tsl 95 5B5 585 Ch*r114ble •ellvlde4 cb￿r£b opcrtitio Totsl NET INCOME 42.635 95 41730 RECONCILIATiof4 OF FUNDS Total fi￿d&brOUg￿l fotwwd 577J56 11.073 2.980 591.409 TOTAL Fuf4D8 CARRIED FORWARD 619991 634 139 11. FIXED A&SZT ￿￿ESTM￿NTs 2024 2023 M•tk¢t valu¢ ￿ l J4tsuary 2024 AddilioD• D1sptsS￿ w1￿c¢d$ Re4li8ed gaittl0￿) Lm invejtments 459.145 12.617 441.317 621 Market value at 31 Drf¢rttber 2024 459 145 Inveth¢llt atcort 395 754 383 137 The investrll¢ut I￿￿110 is beld Trith Bucjays W¢Ahh ￿￿l the fw¢rnl TnJ6too& Detaits sre AVOi]£bie ts P4r 16 NEW ATIUCK PARISH CHUR TH dnutd earended 31 D EMBER 2024 13. 2024 2023 Gift ald ￿th]e A￿lled iDcorn¢ 17375 229 16.809 244 755 14. 2024 2023 5.857 4,431 1,360 3,063 12 Twtiutt and wriaisocurity 15. Not ov¢llheTrt At 31.12.24 A¢ 1.1.24 Unftitrleted hmds G¢ner81 fjjlld Ik￿l￿ed Fabri¢ R¢J¢rv¢s fi￿d D¢iiKnat¢d CornDWty fimd De8]8u￿0d c￿1rch orR#Ll$0￿0 120.686 456J80 27.366 {652) 22,829 .185) 501 120.034 479.209 24,181 619.991 19,493 639,484 Re•tri￿ tu•ds 2.701 142 2,843 Fwnily & Youth thd 11,108 13.042 26210 fuDdi Mrn Youn8 MBtiwrial fund WrllBrc fill MThJohnston bEquuL 1.045 643 1.045 643 TOTAL FUNDS 634 139 Pa8¢ 17 H CHURCII TATEMENT ur ￿ded 31 DE EMBE orthe I& MOVEMENT IN FUNDS. e•llii•ued Net tiiovetiiot in funth. includcd itt thettbov¢ follo Incornin T¢wurG¢i Re8our¢e$ exwd•J CAinJ and Movernent UDrettrleted fundi G¢￿￿1 fi￿d Desi￿ated Fabric R¢8¢ryts fi￿1 DaiRnited CO￿￿U￿1ty fi]ryd Dcai8thatrJ CburGIL or8aDiWityi$ 321.550 8.162 1232 (J31.156) 8954 14.667 (652) 22,829 (3.1851 501 14,41D 344.347 (348875) 23,621 19,493 Rutrlcted fondi NK Commusity Aw￿d F￿lty & Youth fiwd 142 142 TOTAL FUNDS 353 3$ CoThp•rnlfv•i for mova•ent In f•D& Net m0vert￿t Infill At 31.J223 Atl.1.23 Ullr••trlet•d hMd• G¢n¢ral fiLDd D￿l&ll&lEd F4bri¢ Ro8erves fimd De8lsn4t¢d Cortsmutiity fjjj 110.1117 428,882 21.692 9.869 27.498 5.674 406 120,686 4S6380 27J66 15 577J56 41635 619,991 trleted fvnd• NKCommunity Awlfd s¢betr Fornily & Youth fi￿d 2.606 95 2.701 11,073 95 11,168 Young Me￿￿1*1 IIMd Welfar¢ fbrtdi 1,045 643 1.045 643 TOTAL FiJNDS 591 634 139 P48• 18 PIEW KILPATRICK P THE IAL STATEMENT - wnllnwd I DECEMBE 15. MOVEMENT FUNDS. ¢•ntlDued IDCOrning Gaius ￿1 Mov¢m¢Dt lo#e8 UDrt#riet•d 328,746 16.51 (325.714) &837 10.992 9,869 27.498 5.674 406 De8iADBtcd Fthit Rea¢￿¢S fund Deal￿￿ted Con)[￿ty fiy)d (2.406) 364,355 (339.5491 17.829 42.035 Rethded fvnds NKCommllniry A￿￿ xb¢me 95 339 49 Thc OTIBlual thI￿tiOn of thcic ¢ndowmrnt fuoth IJ not Dow knsxvll. Th¢ ¢ruit¢¢• do w ititendto uug thoie funde itt tb¢ forelle¢fyble fulut NK CommunityAwJtd Scbern• is uxd tQWArd• N ipeeifw eoffjrnutsity Family & Youth Fulld. Thc b&ve wi &qidc fuDas ty drv•lop aDd mBilltsiD po•itiv¢ rthtion* with youn8 pwpk thlfamili¢s bottl withiti th¢ ¢on8ftt8AtiOll Aod the coumoutiity. Fabri¢ Ru¢rY¢ FuDd. The truat¢M b&vr ￿ld< forth¢ Maint￿aTr¢¢ Property. Comrnunity Fulld. The trulttts h•v¢ wi ￿ld¢ funds todcv¢lop WDd ptomote comnuDity initsotive$. Church org￿1￿110￿ - The hNve identified thdi fllf by the named ￿1￿¢10￿8 lo tsir indiTriduai aimi. I& IIELATED PARTY DLSCLOSURES BryJ¢fits. Pw19 elr eDd I T)ECEMBER 2 17. ANALYSIS OF NET A&SE13 AMONC FUNDS Totsl 98.456 38.686 393.947 125,503 1980 495,383 190.399 26310 Cwr¢nt liabiliti¢• Ncl at31it D¢¢ombor 2024 120 034 519450 Total Iftvestrllthits Current a68e C￿￿¢￿t JiabiJiti¢i 92,690 44.743 366.455 132.850 459,145 191,741 1980 NerwetsAt31 499 A& VOLUNTJtERS itt with all ¢ODWtiow of th¢ Church of S¢otlaDd the con8rewiots frotn the contrilwtion madc by vohlllteerq who give their time ond tal￿18 willin8ty for the brn¢fil of thc c1M￿ch. The of ¢QU8rrylio￿l life wbich rely oll th¢ ¢ontributlon of voluDt¢m are marty attd v*i¢d &tsd much of the activity wouId be unable to continue vKre it llo¢ for tbB ¢otnmitment Shown. 19. SPECIAL COLLECTIONS AI¥D DONAnONS In ￿ditiOn trj the Aemj fimd Ellccdlle the followth8 from Spe¢ial Colle¢ti0tio Atyd Fund BAliitLg ¢Vtnts d￿b￿¢0 to the followin8 chan'tied.. 2024 Glasgow City M148iOtt GIS Ywth Project Maryhill Ruckn'll P4risb ctrLDr¢hBrofrkf￿ Club SL M•r8aret of Scot]￿￿1 H0￿ce 1.080 1.080 1.080 ThB 0rw1utio￿ have beld ycidl collethiona for¥￿1￿& thnritiu thrw th¢ y¢•r. Th¢ following dollatioDS vKKrnad¢: 2024 2023 1st Bwsden CoMp￿y, Th¢BO￿ Brigidc Scotiisb Bible Society Presbytery Ho]y L4nd Scbeme iJoo 750 400 750 *L*liti￿ £9889 donated to stGre￿￿3 Food Bauk PAg¢ 20 CK PARISH C TATEME e*rended 31 DEC ER dnutd DurnB th¢ yw, COAts of £134 WGr¢ attd ittcora¢ of £513 wa8 ￿￿e1V¢d IL th¢ CottRO]id•ted Fthy Fulld of the Ctwr¢h of SNrtl*ttd. at 2024 ig Adtbtot of £lQ222 (2023: debtor of £9.843). Page 21 W KILPATRICK PARISB HUR ETAILED TA d JI DECEMBER 2 2024 2023 Doutlou iDd lry•¢kni Offvrings 232.035 51.277 241.670 S3.603 iO.LKWJ L¢gac1¢8 13,403 2,476 555 1249 561 7.230 Sundlly thl incom¢ Fttbrfc Telcrve in¢ome Youth & fwnily in¢umt 5LKI 320.407 32A357 IAvutmeAt IDt•n DepoAiI ￿coU￿t intffeil 4J47 39 1930 DIvidL￿dI r￿qyy¢d 21.722 18J28 Glebe rent Ux L>f premi¥¢$ Book81gll 15.425 5.632 15.425 3.356 364.149 364.450 486 99 OfftrittB F.rtvelopei 104 619 585 Cl4rltsblÈ atdvlif Giv￿8 to grow Minigt&i expeDBo Salary & related c4xts IS1,028 149.428 84316 5.238 Il676 21.582 1.622 75J84 3.850 17.703 15 J02 1,615 3,143 268,931 He*tinE & lighting & grout*l tMitit¢o*llce Chuwh telephottc & powe8 Print. SlAtiowy & photocopyill CarriEd fofvJ8rd 286.853 Thil p88e drtq DOtfo￿pZrt0r th¢ Jtllbjtory fiDonLad xtatcttv Pa8e 22 DKTAILED TATEMENT 31 DECEMBE 2024 2023 Brou8ht forwurd 286,853 737 2,498 268.931 445 2,974 9.162 2,650 27.2 4,594 709 3,249 2.561 Admini8trdtlott & D)IB¢e118ncou5 Prcsbytery durj 2.650 25.578 4.533 720 4.658 1,433 Flbtic retAtr5 & mRIDt