The Church of Scotland Stepps Parish Church RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 2024 Congre%ation No: 161053 Charih. No: SC 014212
Referen¢¢ and Administra11.¢ InforniatiOD Chariry, Name: STepps Parish chh Charit). Registlon Number. SC014?12 Conwr¥aiii)n R¢fav)o No: Cont&1 Addre5S.' 161053 "I ruslL Principal Office-bearen Inderbendeni F.¥*mlnor Ban kers Ro>'al Bank of SLyTrtl1L 116 Cowgate KI1n(lI10eh (166 1 JX Page 2
Trustees, Annual Report Year ended 31 December 2024 Sirnttur4 GovernanLY 8nd Mangg¢rneDt Governing Document The Church is JminisieroJ in xcordanct with ihe iemis of ihe Deal of CStilU11on (or Deal of Constitution (Unitary Fom)}I Reernitment and Appointment of TNstees Members of the Kit Session and the Cong]ryaion8] Bowd ue ihe ChIlY iNsie£s. The KI Session members are the elders of ihe chUh and aye chosen fmm ihose memba5 of ihe thurch who we considerJ TO have the ppropriate gifts and skills. Whilsi cuThenily vxani. the minisiff. norma]ly 4 m#nber of th¢ Kirk Session, is elected by the ¢ongregation and induaed bi Pre5b}Iw'. The CongTewionai Boml was pOinted from within the congrewion and members ofihe congregaion invited io nominae individu5 who are believa io have the Skills and commitment to Contrit1¢ io ihe rnw¢agan¢ni affaiTr of the Churth, to bAxJm¢ rnanb of th¢ Board. Board Member% were then appointed & th¢ Si&al Annu Mcding io sove fly 4 pwi<MI of th¢ Y after which they musi s¢¢k TlelOn & the n1 Si&oJ AnThll Meetin8. Organi$tional Structure The Congreg&ional Board chai1 by a membff of the board w& meeting joinil! 1th Ihe Kirk Session uniil it w&5 di5501vaJ in April following Ihe &Jopiion of the Uniiay Consliiuiion. Certain responsibiliTie5 delew¥J 10 Sm1 FinCe Team. The Kilk Se55iiM meds $ix limes a yew 1$ s)nsIble for Spiritu affairs wiihin the church wilh mtttin8S UStlIY held on Thutsday ev•in8S Objeetlves and ALYivii1o The Church of Scotland is Trinit1 in dortrine. Refomioj in tr&lilion and P$bY11 in polity. li exisis 10 glorify God and io work for ihe &lvancemeni ofchrisi's Kingdom ihroughoui Ihe wodd. As a n&10n Church. il knoWIg¢S a distinLlive 1 and duly lo bTill8 Ihe ordin£%5 of religion io ihe wple in e¥ay pwish of ScO(ld ihn)u8h a territorial ministry. It •es with other Churches in vwious ecume1 bodies in Scoiland and beyond. The Cong810n meets for WQT5hip evay Sunday 4t l 0.(Al in th¢ the new time following our Savice of Linkage held in November. Prior io ihis w0h1P wa5 at I I.00am Page 3
Additional s¢rviffs of w(Ship are held on Maundy Thursday. G(M)d Frid, Ea51ff Day. R¢m¢rnb Day. Christm&8 Eve. and Christm& Day. The smnffli of Hol) Communion i5 nomia]l) celebrated * the 17 savice four limes per or as a septr&e short seryice on MndY ThuJ5dai'. Baptisms. wojdings, and fun service5 are held ts rwuiri throughoui ihe )rar. The Sunday seTV1 follow a regular pati¢rn of worship bawl on the Revisal Common Lectionary and praise is lal by a pipe a digiial piano ($10n3]lY by a Sm1 choir or soloist. Special servi$ suth as Famil). Seryi(Ys. Chrisii8n Aid, PTizgiving. Dl10n, HaTvesi Thanksgivin& Remembrance Day and Christmas Gift and Nativily Pl4. SLTViCts (Kojr * diffLTent times during the year. A Sunday Club for primary school age children up io S2 mea eva). Sunday evay week. excw mid-tffln holidays, whth the sthools are in 5¢ssion. tring The w a variaN' of clubs organisations m¢tt rrgularly from septemb io June. Th&8e include The Bo) s, Brigal¢ Anchor Bo>'s. Junior and comp}. slons on a Monday evenin& B&Jminion on Tuesday morning5 and a wffkly communit}. Ch¢slnut Café 5ffvic¢ on ThuT5days Page 4
Trustees, Annual Report {eont) Year ended 31 Deeember 2024 Ath ieY¢tN¢Dts P¢rforrn4n£Y ?0?4 saw us progre55 our plans to link M'iih Gartlwnlock. Ruth&ie Crnigthd PSh Church. Much of ihe earl) months involv1 the JmirtlSTriN'e r¢sponsibiliti¢s in prep10th for our •ljustmmi W'ith ihe sale and dispo5 of our manse. The sale of 112 J50n Liv< Siwps conclud4xI in Fe1Th. 2024. Lhanging to the Unitary. Constitution followoj after a congwiot)al vote held in April md ihe dissolurion of our CongreI0nal iwjard N'ith an invitation exiend&l io our iw)ard manb¢T5 to considff joining ihe ¢ldeTship. Only one boa1 manber feli the lime M'as right to join ihe Ki. Session wilh Mr AlaStr Sim trtins ordwned a5 OUT newe51 elder in COber. tkycon Llaire Habffi coniinual as our Inluim ModÉThor until our linkage wilh CJWthamlo&. Ru¢h¢ and L rnigend Parish Lhurch in Novcmbcr when KLTh. Monica michelin-s0m0n appoinial inieTim moderwor ot rhe linkrAI char8e. Her appoinimeni will assisi us pro8fEssin8 ihmu8h our vMio' hawin8 now grmt pemii$5iOrt lo call a ministff. L)iiiiiiiJed .ts Dcpule Session Clak an dvisory RoleN iih LN)Ih &55is1ingT un Prn)PLry11' lJ .1¥ & Pffsbytav Elder UTIII dnd succeeded b IL% EIoiiL F'id¥ F.Id. Illlkiiiduiook rLyonsibilii)' lo caTh% oui ili¥ K1> 111510n5 and ViWil&lll¥ mainienan¢e maii¢r% relaiiiig TO OUT vacani manse and liased 'iih the Law Ikpl thTough IL4 marketing process. lid most of the Sunday services with alternative pulpii 5uppl> amn8ed io cover holidays I SdY leave (Ir %ihere a ew of her s¢h¢dule required cover. Local rdirtd or probotionary Ministry Colleagues wi4¢d &s did uur worship 1¢3ders and cover included our quart¢rl}' C(Knmunii)n ser%'ic¢5 throughoui ihe year. Mrs. Chri%linL RLid our L(Kvm st¢pp¢d doyrt as our P•liTrr31 L1M at Ihe end of tXYL'mbLY and w&$ thkoj for I her coinp&$5ionae c&r sehvice io our elderl. houSeUnd & vulnernble memba5. Prior io ihi5 She continued to undertake weekly pasiornl visits wd lead some ihou8hiful Adyeni RefiectiorLS &tenda4 b>. Und Six pwplc (wh 5es5ion. Weekl) wot5hip &tendance averaged 3(H5 aticndee5 w'ith nllrnl in(Tc&sin8 10 55 on E&ter Sunday and 75 on R¢Th¢mbMce Sunday and 68 atiendin8 our W'*chnighi Servic Sr141 serviLE5 marked WDP. Holy Week .' ethy moming Lochside Prdise s¢rYice on E•i¢r Sunda).. Christi Aid week. Harvest "Ihanksgiving. BB Founder s Da) and Advenl wvice including m All Age N&iv2ty s1¢¢ hnd Watchni8hi service with hospiiaiii) served aftenvards. Page 5
Charities supported ihroughoui the yew includoj World Encepha]itls Day. Mmill Cancer Suppon, Save the Children. F.A.R. E Scotland, St. Vinc1,5 HospiK Aberlour Childms Clurity.Christian Aid a5 well as regul don&ions to LHM360. congregation news coniinued io be sh•fyl via our parish Prospea mw7ine with weekly wotships liv¢ Streatned each Sunday attr&ting on avrye bdween 15-30 VLLWS. (r Church Halls r mpied exh nighi generating a regultr income stream for our Lvngregation include various children's spons clubs. &Jvisory' servicts. dance Clubs, Mother a)d Bal). ac. a% ell a regul& community councillors. surgery. The congttgation of Siepps Parish Church was fom)oJ in 1983 b). the union of the iwo fonntT Churth of Scolld Ongregl0nS in Stepps. The membership of Ihe COngreglon i.e.. Ihose on the Communion Roll L5 currenily 166 Pa50ns. However. Ihere are estimed to k th)ut Sixl) Pa51)ns who are noi on ihe Communion Roll who attffld WOT5hip or the various organi5alions and &xiviiies evay week. In nomid limes othtr Sp1 service5 USUlY have i¢ndances Sing from 60-W pusons depdIng on ihe OlOn. The numbets in ihe Sunday Club ranain sie with o weekly #lffldCC of baween 2 - 6. Thue wtte no weddinos. six fvnml$ and no baDiisms durinE 2024. Financial Review The TTusi¢ aim io hold wes of proxirnaely six months. expenditu ittcluding de5ignattyJ funds. At the end of ?024. the Churth held unrcsiricted fijnds of £89478 of whith £9600 me5 up the Gerni fiJnd. £ 3678 h&s been designa(ed for fthi¢ filnd. in &ldiiion the deficlt on the Gener Fund is set agwnsr the overnil r¢5LThe5. The remaining anouni of £76250 rele5 10 the designaoj leg&ies fund. This 15 the bce remwnin8 from le¥1¢5 received from io time and it is ihe Tru5tees' policy to use this fijnd ftir sp121 proj&xs. A $i7eable don&ion of £ l 0.000 doned mon)'ou51y was receivoj for essential repair5 requIrJ to resiore ihe vesiry and Mum io a habiiab5e condiiion after water In8$$ rendered it oui of lOn. Intertst on the legwies fund is I$fe1 io the Genttd Fund & the end of exh year if wuir&l. and in 2024 rhis oUn1¢d io £130.(X) Reserv¢s Policy Chariiies rtquiffd to have a reserves policy io show ihat tho. have suffici1 re5erve5 10 continue io meet their obligations and (o show th& exc¢ss reserves ae noi being held. Th¢ TnLs¢¢es aim to hold reserve5 of approxim*ely six months eXpditu. including de5ign•al fvnds. At ihe end of ?024. the church held unreslriaed ndS of £ 89478 BudgarAI exwdiiure for #074 is £80.0(M) me¥ning ihat a balance of around £40,000 should be held a gen re5thve. B}. lh¢ end Of 2024. Ihe thurch held Untria•j funth of £89478 including £76250 in ¢he LegKi¢s fvnd h1¢h meds lh¢ poli¢y. The Churth also held £7811 of restricted funds whith have kn ptDvidal for ihe purpose5 Splfied in Note 2. Page 6
Trustee8' ,Innuil Report (cont
Ye<ir cnded 31 Deeembcr ?1124
Statcmeni of Trustees. Respnnsibllltl¢s
-rhe member% nt rhe Kirk %esiiOll I Co[WeJ iional Board musi prepare financial ¥iai¢tneiil% ii,liich give siifficient
deiail Iii enable dn appTeLiaiion of the Iritnsaciions ol'ihc Lliurch diiring thc Iinancial ycai. The men)bers ufihe
Kirk %ession :, C(TrnbrebTdtional Board are r¢sponsibl¢ for keeping proper accountivg record% whicty on requesL
must refleci ihe linancial wsilion of the Church at Ihai iiEnL "I'hi5 mu51 be done io ensure thai Ihe financial
Sl
Independent Examiner's Report to the Trustees of S epps Parish Chur¢h I report on ihe aw>unts of the charit? for the i'e4r eTKied i Isi tkcanFKr 2024 whith ae set out i)n pages 7 10 11. R£4pecti%'e SponSIbl111¢4 of trn$t¢ts ¥od exarniner The chariil's trusie t responsible for th¢ preparaton of ihe xcounts in )[dance ,]lh the IL75 of the Chariti and TTusi¢e In¥estmJL (Scolld) Aa ?(M)S Ihe Chariti¢5 A(rounis (SLYAlynd) Rcgul4iis 2(MlS. B#$l$ of indepeDdent ex#thiner's 5tstement An examin10n is LWTia oul in xcordance wilh Regul#ion I l of the Ch¥itie5 Accounls (Scoilandl Regulalions 2(MJ6. An examination includes a review of the ¢ouniing r¢¢cds kqm by ihe chairy d a cotnparison of ihe accounis presentoj with those reu>rds. Ir also includes consider&ion of Unusu iians or disclosurts in rhe OUnt5. and seeks ¢xplanations from rhe trustees concuning suth matters. The procedures undertaken do not provide the evidence ihar would be rmuirul in an audti. conseouenilv I do noi ex95 an audit opinion on ihe VI eiven by the Independent exArniner'5 5tgt¢m¢Dt In ih¢ courb¢ of mv aMination, no maier has come to m¥. aiention which giwL¥ me rea40nable ou5C to believe th& in . tr5 ihc wuitunenis.. • lo k¢ accouniin4 r¢rdS in Thrdan lth Stdion 44 1 l Nal ofthe ?(KTr5 Ad and Rryulaion 4 of the 2[ io Pmdre 4Kcount5 w'hith wrd with th¢ ¥counlillx rwrd5 and complv wilh Re&¥ulatiL)n 9 of the ?006 Accounis io which. in m opinion. alltion should be dY2wn in order io enable a prrw undersiandinA of ihe )untS to 98 DulrJ ii)pl¥ Court KIIn1111oth Gla$8OW (i66 3AA 19June2025 Page 8
s Parish Church Re¢et tsand P mtnts Attoun Year tnded J l December 2024 I rtrICtcd Fund5 2024 Chur(b 2024 Or¥DLJatioD Totsl 2024 Totsl 2023 2024 DDmtiOrts 4).71 43.7rrf4 50,019 .4ttiTr jtie5 lor Gcnerating Fulld k & Deposit inlertti (-h[th Orgl Trisaiio•J ReThtsl of pttmiits InvNtrniDt intorne Cr•nts aiher Re¢dpts 2.188 2.719 2.188 2.719 5.712 18.248 130 5.712 4.618 17.(H9 18.248 130 2.450 394 82.524 70.286 5.712 75.998 82.%24 C'(bSts fwTrds Ch9rityble ¢15vlthe Govenbitttt tojll 76.IHI 1.340 1.450 68.182 1.200 1.350 1.4%0 &9.-1 Licesi of R over P bttOfT lTrnsf TTrpifery 2.628 (J.7351 of Reedpty o¥tr P•vmtAts &)r Ihe v*r Page 9
Ste Is Parish C'knurcb efftet Ilaliinccs At JI Dec¥mbcT 2024 1.Artrki1d C h¥rrh 2024 Or%wpi5•tio Tot1 2014 'rot•l 2D23 ?J24 24 c.gih .978 71.7fjY 59.824 3J.?95 .ts33 Yl,W5 Tr.'x(rs4 of Herclptj ni'er tlS lor ihe )tr 98.J76 l *yh Ibtpiwitj with COSI. 51.441 1287 gX.176 W7 6.764 Page 10
Statement of Balanc 1¢5 to ihe Accou Tty$t ReDJu#ertioh and ReJtaJ Part). Trh5XLioiis Mr Al&%1r %iTn 0 1% a rnetnber nl. Ihe kirk £4058 for mvidin£ his smi¢¢s as orwisi durin2 the sclr. Mov¢m¢Dts in Fynd$ AilJ•n 2024 At 31 Dt¢ 2024 Reteipts Pavments Transftrs Unrnstrirtul funds Iksi8natul Fabri¢ Fund l.eg¢5 Fund Crtth¢rdJ Fund 3.6?8 74.250 17.598 95.476 3.628 76.250 68.286 70.286 77.391 77.391 89.478 Restricted funds Churth Roof Fund Ch¢snui Café 113ankl Young Pwplts FutIV FuThl 4.485 2.U37 1.450 3.035 4.665 2.628 6.633 1.450 2.628 Church Ory#nlzaDons I..10T1"Und Fri¢rtJship C lub Sunda> Club Blminiort C lub Bsble Ll Chcsnui Caré Icthi J57 228 37 283 75 329 78 232 239 853 188 78 908 700 1.167 2.978 4.019 5.712 3.IM5 3.668 2.62¥ 3.735 1.288 Ttstsl funds 75.998 82.309 9¥.577 Ilnrejtricled Funds IX¥i8nwa FabriL F und.. The Trttstets htre sa &side fisThJs for the main1thtt of the ¢huth 01 items I.¢gle% l.'und.. The TDJ51ees have rc¢ianed funds rarii'cd from Ihe gcrKThi Iwies. Thtt4c ffla) be applied for $pthfi¢ proj1$ LY. Milii)r IthriL LXcendiiu. Durrhw ofwuiDmeni. eic OT ik rn•v ir to o)VW slymfa115 wilh in ih¢ Fund. The Rtstrfttrd Fundj C'huYLh K(M)I' F'und.. Thi4 fvr ¢si*Jli5uI for Ik repaii of ih¢ thurth rooffollowinR the iw orth¢ l¢•l. lThe bantt will Lh¢snui i'W¢l l und.. This fvnd t¥b)Is for lh¢ thV¢lopmt of Ihe Chesnul Card Young PDIl Ftsiibal F"und.. "lthi$ lund oithlish¢d 10 rrKa ora i'ounR th¥ons fes¢ival be in 2019. Lhurth {k8110n$, tiifyjs st thJiiMI for rse of 1j1 0[81$#10. Pagell
Unnstrided Funds 2014 Rtstrirted OwnisRtions Cbur¢h 2024 Totsl 2024 Totsl 2023 2024 Ah¥lysis of Don4tions 'ro SLkme (non Gift Aid) Gift Aid Ik>nations T&x R¥w¥¢ftxl on Gifi Aid [X)rlI0 ()rdinaTh ()fferings Iorth Plae IKY OIT¢rings tkbrAions 5.578 22.178 9.400 3.028 5.578 22.178 9.460 3.028 3.466 43.7n9 5.535 24.8(16 7.577 2.746 5..155 J3.709 AnolyJiJ of Pym¢nts Costs of Benernting funds OtTln¥ Cho¢bIt #rtlvitsa 17.530 2.481 17.530 2.481 23.997 Prrsb)'Itr) dues Minisl¢Y's ¢xpths¢s Pulpii suppl FobriL & Mwnlenlr Louncil T&x light 767 300 17.010 5.663 25.546 1.923 10.717 3.273 3.471 442 5.663 26.996 1.923 1.450 5.137 3.IKIII 4.183 Insur8nLr ()rgan & music Priniing. 51&ionay p)si4e Phon¢. lrti#nd & W¢b tjank Lh¥ges nihw ¢x¥¢$ ChuTth Orwiwions 3.273 5.471 442 912 478 5.037 40() 1.634 3.068 81.159 1.634 3.668 3.668 76.041 1.450 64.174 Govern4Thce costs Indiwid¢ni •1¢r s fc 1.350 i.jso .200 Other payments PUr[h of&%saS PurEh4tsL' of inv¢sim¢nt$ 77.191 1.450 65.374 Mlnlstw'$ Stipffld All Church of SLi>lld th)ngtt8ations wnifthut¢ io ik Nationl Si¥Nwd F u#d Mllith b¢w5 the ofHJI TninisTfTh' st1pd5 ffliploy¢rf5 niribuiions lor national InSurkn howsing lo fund. Mini$ia5' sli1% in &xx[d(r wilh ihc nw10n sliptnd s(¢ %shich is rel&L¥I 10 Jtars of serwitr. For the undrr rtwith". tk minimum 1j £31.642: M&¥imuTn Siiwd in sih w)d Sub5qU1 y¢5 of 5er¥iEr-£38.884 2024 2023 Colltttions for Thlrd PArtia Arm! IDtt- Colll Christian Aid PancNic Canttr Rts¢th IIK).IXk 215. 215.iY) BB SAHM M&Mill ajvaion Arniy sigh15a 800.(X) 211U.(YU 443.00 162.00 200.00 1.805 00 Page 12
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLA.YD GEWERAL TRUSTEES 10 21124 2023 Consolidated Fabrle Fund PIT Crojii Balances held a 31 tkcanber at cosi 1.503 Market Va]ue of B$¢¢$ & 31 DeMb 1.503 1,503 Crojit Balance at 31 Dff•nber 6.692 88 MP RARY A Credit Bdance * 31 Dttember ?90.996 Page 13