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 ch￿￿h
Charit). Regist￿lon 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 SLyTrtl￿1L
116 Cowgate
KI￿1n(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 C￿StilU11on (or Deal of Constitution
(Unitary Fom)}I
Reernitment and Appointment of TNstees
Members of the Kit* Session and the Cong]ryaion8] Bowd ue ihe Ch￿IlY iNsie£s. The KI￿ Session members
are the elders of ihe chU￿h and aye chosen fmm ihose memba5 of ihe thurch who we consider*J 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 individu￿5 who are believa io have the
Skills and commitment to Contrit￿1¢ 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 T￿le￿lOn & the n￿1 Si&oJ AnThll￿ Meetin8.
Organi$*tional Structure
The Congreg&ional Board chai￿1 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
Sm￿1 Fin￿Ce Team. The Kilk Se55iiM meds $ix limes a yew 1$ ￿s￿)nsIble for Spiritu￿ affairs wiihin the
church wilh mtttin8S USt￿lIY held on Thutsday ev•in8S
Objeetlves and ALYivii1o
The Church of Scotland is Trinit￿1￿ in dortrine. Refomioj in tr&lilion and P￿$bY1￿1￿ 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
knoWI￿g¢S a distinLlive ￿1 and duly lo bTill8 Ihe ordin￿£%5 of religion io ihe wple in e¥ay pwish of
ScO(l￿d ihn)u8h a territorial ministry. It •es with other Churches in vwious ecume￿1￿ bodies in
Scoiland and beyond.
The Cong￿8￿10n 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 w0￿h1P 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 M￿ndY ThuJ5dai'. Baptisms. wojdings, and fun￿ service5
are held ts rwuir￿i 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 (￿￿$10n3]lY by a Sm￿1 choir or
soloist. Special servi￿$ suth as Famil). Seryi(Ys. Chrisii8n Aid, PTizgiving. D￿l￿10n, 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. t￿ring 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￿}. s￿lons 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 P￿Sh Church. Much of ihe
earl) months involv￿1 the *JmirtlSTr*iN'e r¢sponsibiliti¢s in prep￿10th for our •ljustmmi W'ith ihe sale and
dispo5￿ of our manse. The sale of 112 J￿50n L*iv< Siwps conclud4xI in Fe1Th￿. 2024.
Lhanging to the Unitary. Constitution followoj after a congwiot)al vote held in April md ihe
dissolurion of our Congre￿I0nal iwjard N'ith an invitation exiend&l io our iw)ard manb¢T5 to considff joining ihe
¢ldeTship. Only one boa￿1 manber feli the lime M'as right to join ihe Ki￿. Session wilh Mr AlaSt￿r Sim trtins
ordwned a5 OUT newe51 elder in C￿Ober.
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-s￿0m0n appoinial inieTim moderwor
ot rhe linkrAI char8e. Her appoinimeni will assisi us pro8fEssin8 ihmu8h our vMio' hawin8 now grmt
pemii$5iOrt lo call a ministff.
L)iiiiiiiJed .ts Dcpule Session Clak an
dvisory RoleN iih LN)Ih &55is1ingT un
Prn)PLry11' ￿lJ
.￿1￿¥ & Pffsbytav Elder UTIII
dnd succeeded b
IL% EIoiiL F'id¥ F.Id. Illlkiiiduiook rLyonsibilii)' lo caTh% oui ili¥ ￿￿K1> 1115￿10n5 and ViWil&lll¥
mainienan¢e maii¢r% relaiiiig TO OUT vacani manse and liased *'iih the Law Ikpl thTough IL4 marketing process.
lid most of the Sunday services with alternative pulpii 5uppl> amn8ed io cover holidays I S￿dY leave
(Ir %ihere a ew of her s¢h¢dule required cover. Local rdirtd or probotionary Ministry Colleagues wi4¢d &s did
uur worship 1¢3ders and cover included our quart¢rl}' C(Knmunii)n ser%'ic¢5 throughoui ihe year.
Mrs. Chri%linL RLid our L(Kvm st¢pp¢d doyrt as our P•liTrr31 L￿1￿M at Ihe end of tXYL'mbLY and w&$ th￿koj for
I her coinp&$5ionae c&r sehvice io our elderl￿. houSe￿Und & 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
Sr￿141 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 s￿1¢¢
hnd Watchni8hi service with hospiiaiii) served aftenvards.
Page 5

Charities supported ihroughoui the yew includoj World Encepha]itls Day. M￿mill￿ Cancer Suppon, Save the
Children. F.A.R. E Scotland, St. Vinc￿1,5 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 Scoll￿d
Ongreg￿l0nS in Stepps. The membership of Ihe COngreg￿lon i.e.. Ihose on the Communion Roll L5 currenily 166
Pa50ns. However. Ihere are estim*ed 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 Sp￿1￿ service5 USU￿lY have
i¢ndances ￿Sing from 60-W pusons dep￿dIng on ihe O￿lOn.
The numbets in ihe Sunday Club ranain sie* with o weekly #lffld￿CC 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 m*e5 up the G￿erni 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 rel*e5 10 the designaoj leg&ies fund. This 15 the b￿￿ce remwnin8
from le¥￿1¢5 received from io time and it is ihe Tru5tees' policy to use this fijnd ftir sp￿121 proj&xs. A $i7eable
don&ion of £ l 0.000 don*ed mon)'ou51y was receivoj for essential repair5 requIr￿J 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￿$fe￿￿1 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 suffici￿1 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 eXp￿ditu￿. 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 Un￿tria•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 Sp￿lfied 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<i¥emenis cijmply with ilie Charili¢s Truslee Inve%iinent{Scoiland) A¢¢ ?005. Ihc Chariiies Accounis
l%coilandi ReuTLilttiions ?006 .15 amended and ihe R¢gulaiion5 Aneni CongT¢bvaiiiMial Finance appToved b). the
General Asseinbly ofthe Cliurch of ScoilJrMI in )016. Thty are also reswnsible for sifeguarding ihe assets of ihe
Church and musi tske reasonable sieps for the PTrv¢niion an(Vor d¢i¢ction of fraud and other iNegulariti¢&
Appr(Ivul hy Ihe TnLsi#> signed (111 Iheir I￿r,
Pagc 7

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 ￿SponSIbl1￿11¢4 of trn$t¢ts ¥od exarniner
The chariil's trusie￿ ￿t responsible for th¢ preparaton of ihe xcounts in ￿)[dance ￿,]lh the IL￿75 of the Chariti￿ and
TTusi¢e In¥estmJL (Scoll￿d) Aa ?(M)S Ihe Chariti¢5 A(rounis (SLYAlynd) Rcgul4ii￿s 2(MlS.
B#$l$ of indepeDdent ex#thiner's 5tstement
An examin￿10n 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¢¢c*ds 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 ex￿￿95 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. all￿tion should be dY2wn in order io enable a prrw undersiandinA of ihe ￿)untS to
98 DulrJ ii)pl¥ Court
KI￿In1111oth
Gla$8OW
(i66 3AA
19June2025
Page 8

s Parish Church
Re¢et
tsand P*
mtnts Attoun
Year tnded J l December 2024
I ￿r￿trICtcd
Fund5
2024
Chur(b
2024
Or¥*DLJatioD
Totsl
2024
Totsl
2023
2024
DDm*tiOrts
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
effte￿t Ilaliinccs
At JI Dec¥mbcT 2024
1.Art￿rki1d
C h¥rrh
2024
Or%wpi5•tio
Tot*1
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 ￿￿￿￿t￿lS lor ihe )t*r
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$t* ReDJu#er*tioh and ReJ*taJ Part). Tr*h5XL*ioiis
Mr Al&%1￿r %iTn ￿￿0 1% a rnetnber nl. Ihe kirk £4058 for mvidin£ his smi¢¢s as orwisi durin2 the sclr.
Mov¢m¢Dts in Fynd$
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..10￿￿T1"Und
Fri¢rtJship C lub
Sunda> Club
B*lminiort 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 main1th￿tt of the ¢huth 01￿ items
I.¢g￿le% l.'und.. The TDJ51ees have rc¢ianed funds rarii'cd from Ihe gcrKThi Iwies. Thtt4c ffla) be applied for $pthfi¢ proj￿1$
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 b￿antt will
Lh¢snui i'W¢l l und.. This fvnd t￿¥b)Is￿ for lh¢ thV¢lopm￿t of Ihe Chesnul Card
Young P￿DIl￿ Ftsiibal F"und.. "lthi$ lund oithlish¢d 10 rrKa ora i'ounR th¥ons fes¢ival ￿ be in 2019.
Lhurth {k8￿1￿10n$, tiifyjs st thJiiMI for ￿r￿se of ￿1￿j1￿ 0[8￿1$#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)r￿lI0
()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 P*ym¢nts
Costs of Benernting funds
OtTl￿n¥
Cho￿¢*bIt #rtlvitsa
17.530
2.481
17.530
2.481
23.997
Prrsb)'Itr) dues
Minisl¢Y's ¢xpths¢s
Pulpii suppl
FobriL & Mwnlen￿lr
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>ll￿d th)ngtt8ations wnifthut¢ io ik Nationl Si¥Nwd F u#d Mllith b¢w5 the ofHJI TninisTfTh' st1p￿d5 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 ￿1￿j £31.642: M&¥imuTn Siiwd in sih w)d Sub5qU￿1 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 D￿eMb
1.503
1,503
Crojit Balance at 31 Dff•nber
6.692
88
MP
RARY A
Credit Bdance * 31 Dttember
?90.996
Page 13