GIASGOW.. fvIARYHILL RUCHILL PARISH CHURCH OF seoTIAND
ANWAL REPORT
AND
Con8regation No: 161069
Charlty No: SC014538

Glasgow: Maryhill Ruchill Parish Church of Scotland
Reference and Administrative Information
Charity Name-
Glasgow: Maryhill Ruchill Parish Church of Scotl3nd
Charity fteglstration Number..
SC014538
Congregation Reference No:
161069
Church Address:
1990 Maryhill Road
Glasgow
G20 OEF
www.maryhillruchlll.org.uk
Trustees
Klrk Seɢlan
Tret75urer
Prifidpal OfflctrBearers
Mlnister:
Sesslon Clerk:
Other Members of Mlnlstry Team
Deacon:
Cornmunlty Outreach Worker..
Church O￿lCer..
Church Officer..
Church Treasurer:
Independent Examiner
Prfn¢lpal Bankers
The Royal Bank of Scotland
116 Cowgate
Kirkintllloch
Glas8OW
G66 IJX

GLASGOW: MARYHILL RUCHILL PARISH CHURCH OF SCOTLAND
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2024
The Trustees present their annual report and financial 5tatement5 of the charity for the year ended 31
December 2024. The financial statements have been prepared in accordance with the accounting
policies set out in the accounts and comply with the General Assembly Regulations for Congregational
Finance. the Charities and Trustee Investment15cotland) Act 2(M)5, the Charities Accounts (Scotlandl
Regulations 2006 las 3mendedl and Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 effective from I
January 2019.
Structure, Governance and Management of the Church
Governing Document
The Church is adMiniste￿d in accordance with the terms of the Church of Scotland's Unitary Deed of
Constitution.
Recruitment and Appointment of Trustees
The Church is governed by its Board. which is known as the Kirk Session, and the Trustees are elders of
the Church. As such, great thou8ht and consideration is put into nominating and appointing elders who
are considered to have the appropriate gifts and skills.
Or8anlsatlonal Structure
The Kirk Session meets roughly six times per year and oversees the running of the church. for spiritual,
financial and material matters. The Kirk Session is chaired by the Minister, who is elected by the
congregation and indurted by Glas8ow Presbytery.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It
exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As
national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the
people in every parish of Scotland through a territorial ministry. It c￿operate$ with other Churches in
various ecumenical bodies in Scotland and beyond.
The Parlsh We Serve
A5 a result of the Union, our parish now has c.23,(KX) people and cover5 a wide area: from Acre in the
north to the River Kelvin and the Firhill 8asin in the south and from Cadder and Ruchill in the east to
North Kelvinside in the west. The size of the parish is due to the congre8ation bein8 formed from the
union of Maryhill and Ruchill Kelvinside in 2022.
We serve a varied parish with area5 of wealth next to pockets of real deprivation. It suffers from the
problems which are characteristic of any deprived inner-city area: alcohol and drug abuse, difficult
housing, violence, vandalism, lone parents, teenage pregnancy. Life expectancy is lower than the
Scottish average (five years lower for men and four years for women) and 32% of the population have
a long-term limiting illness or disability.
Almost half142%1 of people of working age are unemployed or on benefits. This means that 44% of
children are living in households where the main breadwinner is either under-employed, unemployed
or on benefits. Generational unemployment is so common that young people 8row up with very low
expectations of life and work. For many. it's difficult to break out of the situation as 60% of those who
are unemployed have no qualifications.

GLASGOW: MARYHILL RUCHILL PARISH CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2024
How We Worship
We offer worship for all every Sunday at 11am, followed by tea and coffee, and at 11.30am on
Wednesdays. Our style Is a mlx of traditional and modern and we strive to make all feel welcome and
at home. We are pioneeringa model of intergenerational church, examiningall elements ofourworshlp
to make space for all ages and learning styles.
Members of the con8re8ation take part in leading worship - not just readin8s and prayers but also
delivering the sermon or a talk. We love encouraging our members and developing their gifts and this
has been a real blÈssing on our church to see people grow and share with the con8regatlon. We
continue to offer a hybrid model and are trialling using Facebook Live for those who can't be with us in
the building. Holy Cornmunion is celebrated the last Sunday of March, June and October and at some
point in the Easter and Chri5tma5 sea50n5. At Chri5tma5 time we have an all-age Nativitv Service in the
lead up to Christmas, followed by a Watchnight service on the 24th and a morning service on the 25th
December. We celebrate Christian Unity week every January with neighbouring Churches acr055
Maryhill and offer Holy Week services in a different Church each evening. Most years, in latÈ summer,
we hold a leaders. day away to the Bield. This is a very important time as it gives focus to and shapes
much of our work for the year ahead through the reflertion and plannin8 that take5 place.
Youth Artlvltles
The church organises a varied nurnber of youth activities. On a Sunday morning, all ages joln together
for worshlp. A key focus of our en8agement with youn8 people and families is In the church service:
sharin8 the learnin8 and enjoyin8 creative challen8es set each week.
The church is also the base for uniformed youth groups: the 152nd Glasgow Boys. Brigade {currently
th
Anchor & Company Sections) meet in the church hall while the 90 Glas8ow Glrls, Brlgade Companv,
which is also affiliated to the church. meets in the nearby 8ellcrai8 Community Centre.
We usually hold an annual Holiday Club for one week during the summer holidays. The mornings are
spent delivering a club for primary children and the afternoons are dedicated to offering activitie5 for
the teenagers who help run the Club. This year we worked with the Immaculate Conception to offer
second week of the Club, helpin8 US to reach over fifty children through the fortnight.
Achievements and Performance
Average Sunday attendance Is In the range of 50-70 people of all ages. Registered membership of the
congregation at the end of 2024 was 13912023- 1371. In 2024 we welcomed no new elders.
Various organisations use our buildings across our two sites. In all, it is estimated that about 85 young
pèople and over 400 adults are involved in usinR the building through the week for the different regular
activities.
Schools Work
The Ministry Team have continued to be active in the local primary schools: Cadder, Caldertuilt, High
Park. North Kelvinside and Parkview. Support is provided in a variety of ways, from supporting seasonal
events, to takin8 classes and assemblies within the Religious Education curriculum.
Our Deacon￿ offers weekly rugby lessons, while
lias shaped a number of art
workshop5. Both
along with the help of volunteers, provide workshops in the schools
at Easter and Christmas. These are always good fun. enjoyed by the children and encouraging to the
team. All these actikitie-
ve have regular contact and good relationships with all the
primaries in our parish
are part of a joint chaplaincy with other churches to Cleveden
Secondary School. offeri ng classes and assemblies.

GLASGOW: MARYHILL RUCHILL PARISH CHURCH OF SCOTLAND
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2024
s also part of an ecumenical team offering a weekly scripture Ui)iilil 6foLlP thprp. Outwith our
pdrish,￿is chaplain to Kelvinside Academy and Gla5gowAcademy
re
both trained Companions for the programme Seasons for Growth - è programme designed to help
children learn how to cope with loss of any kind (not just bereavementl.
ave carried
out three cycles of thi5 programme in Cadder Primary School and eight in Caldercuilt Primary School.
This is a valuable programme and a
rcat gift for the church to be able to offer it free of charge to local
primaries. In the wider community
Is a Church Representative for Education Matter5 for Glasgow
City Council on its City Administration Committee. He is also Convener for the Education. Learning &
Nurture Committee in Glasgow Presbytery.
Church Actlvltles in the Communlty
We offer a variety of groups for all a8es With volunteers makin8 all of these activities possible - wilh
the MinistryTeam providing super4ision and support. Starting with the youngest, there is a weeklystay
& Play group during term-time. which is widely appreciated. It offers a chance for parents. grandparents
and carers to come togetherfor peer support and a chance to play with their little ones. There Is a wide
variety of toys on offer, as well as time for singing and a snack. In August 2023 the group moved from
the church to the Sanrtuary space at The Mackintosh Ha115 and now runs alongslde the Gaffe Caff on
Friday morning. It has grown from strength to 5tren8th since the move.
Our children have many chances to come together through the week thanks to the aforementioned
uniformed youth 8roups. We also have SIUP (now Breakout), a 8roup for young people aged 12+ to
come and play sports and board games, craft or bake.
For seniors, our Friday Focus meets fortnightly f rom September to June. offering a topic for discussion
and a varied programme. followed by tea and cake- closin8 Wlth a thought for the day. The Highwav
Club is held weekly under the auspices of Glas8ow's Golden Generation and offers a social gatherin8
and entertalnment.
We have continued to grow our partnership with our Roman Catholic nei8hbours at the Immaculate
Conception. The Ecumenical Group (made up of members from both churches) have or8anised a
number of events through the year, both social and splritual, but usually include anything from a 'Pop
Up. event at a local supermarket to a Pentecost Picnic. These events a￿ greatly appreciated by both
congregations and well supported.
Across our two sltes we provide space for three different congregations (not including MRCI to worshlp
each Sunday, various addiction and recovery community meetin85, as well as our Warm Welcome
initiative, now known as the Gaffe Caff.
Social and fundraising events are held each year- primarily our long-established Spring and Christmas
fayres. with this year seeing us add a monthly bake sale to help raise funds. As well as fundraisingi these
events are important in helping build connections in the community - t￿th between local residents
and between the church and community. We have been particularly exploring the mu5icallarts aspect
over the last couple of years. This has seen us partner with Vox Liminis to provide musical evenin8S
where ex-offenders share their music and stories to a varied audience.
Member5 of the Ministry Team also conduct baptism5. weddings and funera15 for anyfamilies in the
parish who request a servite. This includes preparation meetings for baptisms and weddings and
pastoral support for 8rieving farnilies. Through the year, 18 funerals V￿re conducted. usually outwith
the church building, both for families who have a church connection and those with none. There were
no weddin85 and two baptisms. induding two adult baptisms and no service5 of Thanksgiving and
Dedication of a Child.

GLASGOW: MARYHILL RUCHILL PARISH CHURCH OF SCOTLAND
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2024
ontinues to sit on the Board of the Maryhill Integration Network (MINI. This is a local charity in
wliich volunteers work togetherwith statutory agencies to welcome and give support for asylum-
seeker families and ref u8ees. MIN provides a variety of activities to both offer help and brin8 the
community tO8ether to build relationships
Ilso represents the church on the Cadder Community
Festival Group. which is responsible for organising the annual Gala Day. This is a great organisational
undertaking and Jim puts in a lot of effort to make sure the community has a low-cost. fun family day
out.
is the Chair of Maryhill Activity Directory IMADI, with•ein£ the Treasurerand
]eing the
Secretary. MAD is a bi-annual booklet listing hundreds of activities going on in the area with a variety
of different groups and clubs and something for all ages. It also lists support and emergency services to
help people find the help that they need. It is a hugely valuable resource with 15.000 copies of the last
edition being made available in community hubs over the tr¥VO year lifespan of the booklet. It Is a hugelv
valuable resource and the initiative is supported by local politicians. public bodies and third sector
organisation5. The launch of the latest booklet wa5 in March 2024.
Together We Make Maryhill
In September 2018we launched Together We Make Maryhill-a project encourn8in8 activitywithin the
community but with a focu5 on developing and nurturing volunteers. Volunteering is a great way to
develop and discover skills. meet new people, try new things and build confidence. We believe that
what volunteers gain through volunteering is just as valuable as what the communlty gains through the
activity offered. The project is run by the Community oUt￿a¢h Worker, lona Craig. Sometimes people
need a little extra help to navi8ate throu8h the process and this is where the staff support comes In.
The church's community connections make us an excellent safe space for people to turn and then we
can join them up with a suitable organisation.
In September 2021, following on from the pandemic and building on the strengths of the partnership
wlth the Immaculate Conception RC Church, we made the transition to sharing this work. lona's role as
a Community Outreach Worker is now shared between the two communitie5 of faith and we fundraise
and plan the work tO8ether. The scope of the work continues to 8row and while the majority of this
funding is for stsff costs. funds a￿ also allocated towards projert costs, trainin8 and an annual
residential trip for our young people.
Flnanclal Revlew
Investment Poliry and Performan
The investments of the Church are invested in the Growth and Income Funds of the Church of Scotland
Investors Trust I'COSIT") and thereby obtain the benefst of professional management, continuous
portfolio supervi5i0n, spread of investment risk and economies of scale. COSIT has an ethical
investment policy and does not invest in companies substantially Involved in alcohol, tobacco. 8amblin8
or armaments.
Capital invested in the Gro%vth Fund is lar8ely equity based and Is intended for long term investment.
The funds are operated on a unitised basis and aim to provide capitsl growth whilst 8enerdtin8 income
for Church purposes.
Capital invested in the Income Fund is intended for medium-term investment and aims to provide
immediate high income with funds invested predomirFantly in fixed-interest securities and operated on
a unitised basis.
The total return was positive in 2024 with the Growth Fund returning 11.2%12023: 10.3%) and the
Income Fund 6.4%12023: 8.2%} from income distributed and capital growth.

GLASGOW: MARYHILL RUCHILL PARISH CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2024
Rlsk Management
Although the Trustees have not discussed the risks specifically this year. the genefal truths of risks
remain- including the continuing effects land risks) of the pandemic. The risks are..
The need to increase our income
The increasing costs involved in the upkeep of our buildings
The changing nature of lets in our buildings
The ageing con8re8ation
The effects of the Presbytery Plan
The Session and Finance Team are fully aware of the above concern5 and have considered the
charity's financial requirements and are making plans to mitigate the risks noted.
Unrestrlcted Funds
The principal source of income is from donations and legacies, which totalled £107,738 for the year
12023: £160.0631. Overall income was £210,969 against total expenditure of £234.574giving a reported
deficit for the year of £23.605 before gains on investments which totalled £40,371 giving a total
Increase in funds of £16,766.
The overall value of funds closed at £1,637,509, of which £142,419 comprised bank and cash balances.
Restrlcted Funds
To8etherWe Make Maryhill-this meets the cost of the Community Outreach Worker (COW} and other
costs relating to encouraging work in the community. We are very grateful to a number of bodie5 who
provided grants of £35.572 during the year and the Immaculate Conception RC Church for it meeting
half of the costs of the COW. The accounts ￿COrd a surplus this year of £8,750 leaving a balance to
carry forward of £14.805.
MackinTotS - this ￿gard$ funds received for under 5s and their families. This is primarily a trial of a
family hub where we offered a Stay and Play Monday to Friday during school hours for six weeks.
Music Fund- these are funds received in order to offer musical event5 to the community.
Reserves Pollcv
In order to ensure the continued viability of the Church, It is the Trustees. policy to hold reserves in
respect ofthe General Fund of up to one year's expenditure. At the year end, the Church had cash funds
of £135,392 relatin8 to the General Fund. The Church also had £7,027 relating to the designated Fabric
Fund. It is the Trustees, policy that cash reserve5 of up to £15,CK)O can be held for that fund in order to
meet any urgent unexpected fabric work. The investments held for the Fabric Fund are intended as
long-term investments that provide income for the fund, as well as potentially lon8-term 8rowth.
However, if necessary, some of the investments may be 501d.
The Church also had restricted reserves of £30,254 at the end of the year as shown in note 15.
ststement of Trustees, Responsibilities
The charity Trustees are responsible for preparing a Trustee5' annual report and financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Prattice).
The law applicable to charities in Scotland requires the charity Trustees to prepare financial Statements
for each year which show a true and fair view of the state of affairs of the charity and of the incoming
resources and application of resources, of the charity for that period. In preparing the financial
statements. the Trustees are required to:

GLASGOW: MARYHILL RUCHILL PARISH CHURCH OF SCOTIAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2024
selert suitable accounting policies and then apply them consistently:
observe the method and principles in the Charities SORP:
make judgements and estimate5 that are reasonable and prudent;
State whether applicable accounting standards and statements of recommended prattice have
been followed, subject to any departures disclosed and explained in the financial statements:
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operational existence.
The Trustees are responsible for keeping proper accountin8 records which dlsclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the financial
statements comply with the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities
Accounts Iscotlandl Re8ulations 2(K)6 (as amended). They are also responsible for safeguarding the
assets of the charity and hence for taking rea50nable 5tep5 for the prevention and detection of fraud
and other Irregularltles.
The Trustees are responsible for the maintenance and integrity of the charity and financlal information
on the con8re8ation's website. Le8islation in the United Kingdom governing the preparation and
di55emination of financlal statements may differ from legislation in other jurlsdictions.
ADDroved bv the Trustees on 29 June 2025 and signed on their behalf by
Session Clerk

GLASGOW: MARYHILL RUCHILL PARISH CHURCH OF SCOTLAND
SC014538
Independent Examiner's Report to the Trustees of Glas8ow: Maryhill Ruchill Parish Church
of Scotland
I report on the accounts of the charity for the year ended 31 December 2024 which are set
out on pages 9 to 20.
Respectlve responslbllltles of trustees and examiner
The charity's Trustees are responsible for the preparation of the accounts in accordance with
the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities
Accounts (Scotlandl Regulations 2006 (as amended).
The charity Trustees conslder that the audit requirement of Regulation 10111 (al to Icl of the
Accounts Re8ulations does not apply. It is my reSFJonsibility to examine the accounts as
required under section 44{11 Ic) of the Act and to State whether particular matters have come
to my attention.
Basls of Independent emamlnerfs statement
My examination is carried out in accordance wlth Regulation 11 of the Charitles Accounts
(Scotlandl Regulations 2CK)6 {as amended). An examination includes a review of the
accounting records kept by the charlty and a comparison of the accounts presented with those
records. It also includes consideration of any unusual items or disclosures in the accounts,
and seek5 explanations from the trustees concerning any Such matters. The procedures
undertaken do not provide all the evidence that would be required In an audit, and
consequently I do not express an audit opinion on the vlew given by the accounts.
Independent exarniner's ststement
In the course of my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the
requirements..
to keep accounting records in accordance with Section 44(1) {al of the 2005 Act and
Re8ulation 4 of the 2006 Accounts Regulations las amended). and
to prepare accounts which accord with the accounting records and comply with
Regulation 8 of the 2006 Accounts Regulations las amended) have not been met, or
to which, In my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
30 June 2025

Glasgow: Maryhill Ruchill Parish Church of Scolland
Statement of Financial Actlvities
for the year ended 31 December 2024
lthrestrkted Aestikted
Funds
Funds
2024
Lknrestrkttd Restrkted
Funds
Funds
Total
Total
202J
Nots
20Z4
2024
2023
2023
Incorne and endowments from:
Donations & legacies
Charitable activities
Other trading artivities
Investment Income
Other
107,738
58, 161
2,LKKI I(8,738
IFJ),(E3
66.756
124,917
53.033
30.CrfJ) 30,CO)
10,975
41,673
295,744
720 iEQ,783
23,553
76,586
12,
2,166
210,969
10,975
41,673
320,017
2,166
279,725
Total Income
68,756
24,273
Expendlture on:
Ralsing funds
Charitable actlvlties
Total expendlture
1,497
233.077
234,574
1,497
277,634
279,131
1,892
237,202
239,LVJ4
1,892
41,344 278,546
41,344
2￿,438
44,557
44,557
Net Sncomellexpendlturel
before 8alnsllosses on
Investments
123.El)51
40,371
16.766
24,199
594
40,371
24.199 40,965
56,650 117,0711
31.￿j
88.559
39,579
31,￿3
71,488
Net 8ainslllossesl on investments
Net Income/{expendl￿rej
117,0711
Transfers between Funds
Galn on revaluatlon of flxed assets
Net movemeTrt In funds
27,7C6 127,705}
365,￿)
481.264
365,(KMI
144,7761 436,488
16,766
24.199
40,965
Reconclllatlon of funds:
Total funds brought forward
Total funds carrled forward
1.620,743
15 1,637.5(
6.055 1,626,798 1.139,479
30,254 1.667,763 1,620,743
50,831 1,19),310
6,055 1,626,798

Glasgow: Maryhlll Ruchlll Parish Church of Scotland
Balance Sheet
as at 31 December 2024
2014
20ZJ
Flxed Assets:
Tangible assets
Investments
Total Flxed Assets
LOI3,
478,934
1.492.819
I,LW,C63
438,563
L502.645
li
Current Assets
Debtors
Cash at bank and In hand
12,195
173,424
185.619
129,233
Total Currenl Assets
Llabllltle5
Creditors falllng due wlthln
one year
Net Cufrent Assets
10,675
174,944
124,153
Assets less Current Uabllllies
L667.763
L626,798
Creditors falling due after
fflore than one year
Net A55ets
14
L667.763
L626,PJ8
The funds of the charlty:
Restricted income funds
Unrestricted income funds
30.254
L637,5(8
6,055
1,620,743
Total charfty lunds
L667.763
1,626,798
The accounts We￿ approved bythe trusteeson 29June 2025and slgned on thelr behalf by:
Sesslon Clerk
Treasurer
io

Glasgow.. Maryhill Ruchill Parish Church of Scotland
Year ended 31 December 2024
Accounting Policies
The principal accounting policies, which have been applied consistently in the current and
precedin8 year in dealing with items which are considered material to the accounts. are Set out
below.
Basls of preparatlon
The accounts have been prepared under the historical cost convention, modified to reflert the
inclusion of investments and the former manse at market value. and in accordance with
appl icable accounting standard5, Accounting and Reporting by Charities.. Staternent of
Recommended Practice to charities preparing their accounts in accordance with the Financial
Reporti ng Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive l January
20191, the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021. the
Charities and Trustee Investment (Scotlandl Act 2OJ5 and the Ch3ritie5 Accounts (Scotlandl
Regulotions 2QlJ6 las amended). This has involved restatin8 the comparative figures as the 2022
account5 were prepared on the Receipts & Payment5 basis.
The Charity meet5 the definition of a public benef it entity under FRS 102.
The Trustees consider that there are no material uncertainties about the charlty's ability to
continue as a 80in8 concern.
Fund accountlng
Funds are classif led as either restrirted funds or unrestricted fund5, defined as follows.
Restrirted f unds are fund5 subject to specific requirements as to their use which may be declared
by the donor or with their authority or created through le8al processes. but still within the wider
objerts of the charitv.
Unre5trirted funds are expendable at the discretion of the trustees in furtherance of the charity's
objects. If parts of the unrestrirted f unds a￿ earniarked at the discretion of the trustees for a
particular purpose, they are designated as a separate fund. The designation has an administrative
purpose only and does not legally restrirt the trustees. discretion to apply the fund.
Incomg rrtognltlon
Income is recognised when the charity has entitlementto the funds, any performance conditions
attached to the itemlsl of income have been met, it is probable that the income will be received
and the amount can be measured reliably.
Interest on funds held on deposit is induded when receivable and the amount can be measured
reliably by the charity- this is normally on notificotion of interest paid or payable by the bank.
Oividends on investments are recognised once the dividend has been declared and notificatlon
has been received of the dividend due.
On receipt, donated professional services and donated faolitles are recognised as income on the
basis of the value of the gift to the charity which is the amount the charity would have been
wi Iling to pay to obtain services or faalities of equivalent economic benef it on the open market-
a corre5pondin8 amount is then recognised as expenditure in the period of receipt.
In accordance with the Charities SORP IFRS1021 the general volunteer time of congregation
members is not recognised.
li

Glasgow: Maryhill Ruchlll Parish Church of Scotland
Year ended 31 December 2024
Accountlng Policies (contd.)
Expenditure reco8nltlon
Ltabilities are recogni5ed as expenditure as soon a5 there 15 a legal or constructive obligation
committin8 the charity to that expenditure, it is probable that Settlement will be required and
the amount of the obli8ation can be MeaSu￿d reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headin8S.
The Charity is not re8lStered for VAT and expenditure therefore includes irrecoverable input VAT.
Flxed Assets
The charity has the rlght to occupy and use for its tharltable objerts certain tangible fixed assets,
including the Church and halls, vested in the Church of Scotland General Trustees. No
consideration 15 payable for the use of these assets. Expenditure incurred on the repalr and
maintenance of these assets Is charged as resources expended in the Statement of Financial
Activitie5 in the period in which the liability arise5.
The fomier manse of Ruchill Kelvinslde which is vested in Local Trustees is induded at market
value as estimated by the Trustees.
All other fixed assets Costing in ex￿$$ of £5,IM) havln8 a value to the charity greater than one
year, other than those acqulred for 5pe¢Sfic purposes. are capitallsed.
Depreciatlon Ss provlded on a stral8ht-line ba515 to write off the cost or InStlal value, le55 resldual
value, of tsngible fixed assets over thelr estimated useful lives.
Property Improvements
10 years
Furniture & Fittings
Ioyears
Audio visual and sound equlpment
4 year5
Investments
Fixed asset investments are stated at market value at the balan￿ sheet date. Unreallsed galns
and losses represent the difference between the market value at the beginning and end of the
financial year or, if purchased in the year. the differen￿ between cost and market value at the
end of the year. Reallsed gains and losses represent the difference between the proceeds on
dlsposal and the market value at the start of the year or cost if purchased in the year.
Taxatlon
Maryhill Ruchill Parish Church of Scotland is recognised as o charity for the purpose5 of applicable
taxation legislation and is therefore not subjert to taxation on its charitsble activities.
12

Glasgow: Maryhlll Ruchill Parish Church of Scotland
Notes fomilng part of the financial *tements
for the year ended 31 December 2024
iknfestrkted Restrkted
Funds
Funds
Lknrestrkted Restrkt*d
Tota
Funds
Funds
Tot
2024
2024
2024
2023
2023
2023
l Donatlons and Legades
Offerings
Tax Recovered on GiftAid
Le8acies
Donations
Grènts
Other
39,278
39.278
36,653
36,653
IL223
IL223
101.850
3,176
101,850
49,573
5L573
107,738
2,(XX) 109,738 IE£I,063
IfLJ,783
2 Income from Charft•ble artlvltles
Hall lets
Weddings and funerals
Congregational events
TWMM events
Grants ITWMMI
Grants (Other)
52,650
52,650
47.702
47,702
4,731
4,731
49,861
49,861
15,031
15,031
66,756 124,917
23.553
23.553
58. 161
53,033
23,553
76,586
3 In￿me from othertradln8 actlvltles
Rent ot manse (Mitre Rdl
30,(XO 30,(
30,COJ 3),([
4 Investment Incorne
Dividends re￿iVed
Deposit interest
10,527
2.377
12,
10.527
2,3n
9.322
1,653
10,975
1,653
10,975
5 Other Income
Drawn down from General
Trustees
LPOW (Grant)
40,398
1,275
41,673
2,166
2,166
2,166
2,1&5
1.275
41,673

Glasgow.. Maryhill Ruchill Parish chU￿h of Scotland
Notes fomilng part of the financial *atomonts
for the year ended 31 Detember 2024
iknre#rtrted Restrirted
Funds
Funds
2024
2024
lknrestrkted Restricted
FurFd5
Funds
2023
2023
Total
2024
Total
2023
6 Analysls of Expendlture
Ralsln8 Fund5
Offering Envelopes
Cost of Generating Funds-
Manse Agency Fee
Cost of Generating Funds-
Other
1,497
L497
452
1,892
452
1.892
1.497
L497
Charltable Actlvltles
Givin8 to Grow
Contributions
Presbytery Dues
Minister's Expenses
Deacon's Expenses
Council Tax
Pulpit Supply
Other Salary Costs
Fabric Repairs & Maintenan
Fabric Improvements
Water & Insurance
Heating and lighting
Churth Office Expenses ind.
broadband & phone
Organ and Music Expenses
Outreach ITWMMI
Independent Examiner's Fee
Depreciation
Mitre Road expenses
Mainly Music
Donations
Other expenses
36.812
3.829
3,624
36,812
3,829
3,624
47,623
2.618
47,623
2,618
2,596
1,2
5.1])3
5.124
5,124
5,(X)3
41.303
34.020
2,803
7,324
23.447 64,fJO
34,020
2,8￿3
7,324
33,179
37,849
1,650
7,445
34,716
27.592
60,771
37,849
L650
7,445
34,716
2.162
2,162
Ico
19.528 19,528
L542
13.752
13,752
50.198 So.￿8
950
4,403
50,198
3.233
233,077
4.815
44,557 277.634
4.750
41,344 278,546
237.202
Total
234.574
44,557 279,131 239,(VJ4
41,344 ￿,438
Support Cost5 have not been separately identified as the trustees consider there is only one
charitable activity.
Therefore support costs relate wholly to that activity and have not been separately identified.
14

Glasgow: Maryhill Ruchill Parish Church of Scouand
Notes fomilng part ofthe financial statemenls
for the year ended 31 December 2024
7 Staff Costs and numbers
Salaries and wages
Social security costs
Pension costs
Total
63,158
59,158
1,592
64,750
1,613
EQ,771
The average numberof ernployees duringthe yearwas as follows-
Number
Number
Premises maintenan
Outreath
No employee had employee benefits in excess of £￿,(￿K)I2023 nil)
All Church of Scotland congregations contribute to the National Stipend Fund which bears the
cost5 of all ministers, stipends and employer's contributions for national insurance, pension and
housing and loan fund. Stipends are paid in accordance with the national stipend scale, which is
related to years of service. For the year under review. the minimum stipend was £31,642 and
the maximum stipend lin the fifth and subsequentyearsl was £38,884.
8 Trustee Remuneratlon and Related Party Transartlons
Durin8 the year one trustee (the Mnisterl received reimbursernent of expenses incurred in
respect of council tax, travel and other expense5 totallin8 £6.367 {2023- £5,fAt71.
No trustee or person related to a trustee had any personal interest in any contract or
transartion entered into by the tharity duringthe year.
During the year. a total of £1104212023- £IL8421 was donated to the con8re8ation by Trustees.
9 Volunteers
In common with all congregations of the ChuTth of Scotland the con8re8ation benef its f rom the
contribution made by volunteer5 who give their time and talents willingly for the benef it of the
Church. The areas of congregational life which rely on the contribution of volunteers are marty
and varied and much of the activity would be unable to continue were it not for the
commitment shown.
15

Glasgow: Maryhill Ruchill Parish Church of Scotland
Notssfornilng part of tho financial slatements
for the year ended 31 December 2024
10 Tangible Fixed Assets
Audlo VlsuJl
Former Property
Manse Iprovements
Furnlture
& Sound
& Flit5n85 Equlpment
Tot
Cost/valuation
At ljanuary 2024
Additions
Gain Illossl on revaluation
Disposals
At 31 December 2024
JO,(M)) 457,170
9.971
13,937 1,231,078
7￿1,[￿￿1 457,170
9,971
13,937 1.231.078
Accumulated Depretlatlon
At ljanuary 2024
Charge for year
Eliminated on Disposals
At 31 De￿rnber 2024
155,546
45,717
997
937
10.452
166,995
50,198
201,263
13,936
217, 193
Plet Book Value
At 310ecember 2024
750.C(fl 255.￿7
7,977
1 1,0ts.885
At 31 December 2023
),CiiJ 301,624
8.974
3.485 l,o64,L￿3
16

Glasgow: Maryhill Ruchill Parish Church of Scotland
Notes forrning part of the financial *atemonts
for the year ended 31 December 2024
11 Investments
23
Marketvalue at ljanuary
Purchased during the year
Sold during the year
Gain Illossl on revaluation
Marketvalue at 31 December
438,563 4(￿,654
40.371
478,934
31,
438,563
Investments at cost
384,992 384,992
Net 8ainslllossesl on disposal of investments
Sale proceeds
Market value at l January
Net realSsed gainslllossesl in year
The followln8 investments are held:
Church of Scotland Investors Trust Growth Fund
Church of Scotland Investors Trust Income Fund
467,067
11,867
478,934
426,8113
11,7EQ
438,563
12 Debtor5
2023
GiftAid Tax Refund Due
Prepayments
LPOW Grant
Other- Rent Due
547
2,166
3,482
12, 195
13 CredltoTh falllng due wlthln one year
Accruals
Other taxes and social Security costs
9, IT2
1,503
10,675
1,398
15,048
14 Credltoys fallln8 due after MO￿ than one year
None
17

Glasgow: Maryhill Ruchill Parish Church of Scolland
Notes forniing part oftha financial #atgmenls
for the year ended 31 December 2024
15 Movement In Fund5
Atl
Galnlllossl
Januxy Outiolry on Mansel
2024 Aegouros Re￿￿r￿S Investments
At31
De￿mber
Tr￿SterS
2024
Restrfcted funds
Togetherwe Make Maryhil
MackinTots
Music Fund
6.055 51,725
15,031
(42,9751
11,5821
I4,￿)
13.449
6.055 68,756
144,557
3),254
Unrestrfrted fund5
Designated Fabric Fund
Fixed Assets
General Fund
41.614
I,W,083
150,1981
515,046 209,W 1184,3761
1.620,743 210,969
234,5741
2.355
1,013,&85
578,655
1,637,5C6
38.016
40.371
Total funds
1.626,798 279,725
279.131
40.371
L667,763
AnalyslsAorPrevlous year
Ati
GthIILos%l
y¥y Ouwilns onP•knsel
2025 Resowos Resour￿$ knvestments Tran%fer5
At31
Deomber
Z023
Restrlrted funds
Together We Make Maryhil
50.831 24.273
50,831 24,273
141.3441
141,3441
127,7051
127,705
6,055
6,055
Unrestrlrted funds
Designated Fabric Fund
Fixed Assets
General Fund
1,027
2,187
726,810
IY).198) 365.C(K)
374,269 291.717 1188.8961
29.722
1.139,479 295,744 I239.(￿} 396.
41,614
22.471 1,LW,L
5,234
515,046
27,705 1,620,743
Totsl funds
I.1￿,310 320,017
280.438
1,626,798
Pu
ses of Restrfrted Funds
Together We Make Moryhill.- This is a fund to meet the costs of the Community Outreach worker
and other costs realting to developing a programme of volunteering and work with young
people and older people. Its work is, to a substantial extent. funded by grants for thi5 purpose.
Mackinfots.. This is afund to meetthe costs relatingto developinga Farnily Hub programme for
under 55 and their parent5lcarer5.
Music Fund.. This is a fund to meet the costs relatin8 to delivering musical event5 and artivities
in the community.
Pu
ose5 01 UnrestrlLted Fund5
FabrK Fund.. This fund is held to meet unexpected fabric repairs
Fixed Assets.- The fund represents the net book value of the fixed assets
GeneralFund.' This fund deals with the day-to-day running of the Churth.
18

Glasgow: Maryhill Ruchill Parish Church of Scotland
Notssfomilng part ofthe financial *atsment8
for the year ended 31 December 2024
16 Analysls of Net Assets Among Funds
General De518nated Restrkted
F￿)d
Funds
Funds
Total
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 December 2024
LOI3,
37,942
7.027
1,013,885
478,934
3L¢YJ5
185,619
7511 110,6751
30,254 1.667,763
440.992
147,587
19.9241
57&655 1.058,854
Prevlous year
General De*ed fte5trlrted
Fund
Fund5
Funds
Total
Fixed Assets
Investments
LW,(B3
35,588
6.026
402,975
126,237
14,IE6
515.Ch16 1.105.697
438,563
139.21X)
Current Assets
Current Liabilities
Net assets at 31 December 2023
6,937
6,1￿5 1,626,798
17 Collertlon5 forThlrd Partles
Lodging House Mission
Maryhill Activity Dirertory
Parent's Circle
Maryhill Housing Assoc.
Kelvin5ide Hillhead Appeal
211
49
1,995
1,350
19

Glasgow: Maryhill Ruchill Parish Church of Scotland
Year ended 31 December 2024
Appendix
FUNDS HELD ON BEHALF OF THE CONGREGATION BY
THE CHURCH OF SCOTLAND GENERAL TRUSTEES
CAPITAL ACCOUNTT
Credit Balances held at 31 De￿mber at cost
18,302
12,015
Market Value of Balan￿ at 31 December
19,633
19,344
REVENUE ACCOUNT
Credit Balance at 31 December
12.593
11,173
TEMPORARY ACCOUNT
Credlt Balance at 31 December
Total Market Value of Accounts at 31 December
32.226
30,517