CHARITY REGISTRATION NUMBER.. SG015730 Barrhead: St Andrews Parish Church of Scotland Unaudited Financial Statements 31 December 2024 Am)stron Watson LLP Caledonia House 89 Seaward Street Glasgow G41 1HJ Barrhead: St Andrews Parish Church of Scotland Finan¢ial Ststements Year ended 31 December 2024 Page Trustees, annual report Independènl examine¢s report to the trustees Statem8nl of financial activities Statement of financial position 10 Notes ID the financial statements 11 Barrhead: St Andrew's Parish Church of Scotland Trustees, Annual Report Year ended 31 December 2024 The trustees present their report and the unaudited finanaal statements ofthe charity for the year ended 31 December 2024. Obj?ctives and a¢tivitits The Church of Scotland is Triniiarian in doctrine. Reformed in trail￿ and p￿$bYterIan in polity. 11 exists to glorify God and lo work for the advancement of Chrisys Kingdom throughout the worfd. A5 a national Church, il acknowledges a di5tinclive call and duty lo bring the ordinances of religion to the people in every parish ol Scotland through a territorial ministy. It ￿-operate5 with other Churches in Various ecumenical bodies in Scotland and beyond. In Sl Andrew's Church. services of worship lake place each Sunday al 11am. and each Wednesday 81 11.QOam. The sacrament of bapbsm is administered as iequesled and there are five Celebrations ol Holy Communion annually al 11am serviees A service is also held Nvice monthly on Sundays a19.30am, with Communion being celebrated once nK)nthly. The Guild meets every Monday afternoon from October until April. Memory Lane, a group for aduts suffering from ¢Jementia and their supporters. meets on the first and third Thursdays ol each month, and altracts dients from all sections ol the community. Transport is provided where required lo bring clienis lo meetings. Oiganisations for younger people meet as follows.. Junbor Ch+Jrch (Sunday School) I￿lS each Sunday during the wL*ming service. Messy Church lakes place at 3pm on the first Sunday ol each month. 7th Barrhead GY￿eS and Rainbows meet on Tuesday evenings and the Brownies meet on Thursday evenings. 1st 8arrhead Boys, Brigade Company Junior and Apchor Sections meet each ThU￿daY al 6.30 pm. The Company Section meets al 7.00pm. 3rd Barrhead S¢oul Group meets in the Communlty Hall on Friday evenings. The Online Church continues lo attra¢l a substantial number ol viewers to the Sunday services. When funeral serv￿e$ are held in the church. familbes are offered the opkx)rtunity to have these services streamed on the church website. Barrhead: St Andrew's Parish Church of Scotland Trustees. Annual Report(continuedl Year ended 31 December 2024 Achievements and perfomian¢e Our church has continued to thrive over these past 12 months. We have seen new people joining the Congregation, and giving also continues to increase. This is a great encouragement and has enabled us to miligale against the rising costs of inflation. As a Kirk Sessh)n. we remain extremely thankful for the sacrificial way in wh￿h people continue to give of their time and their money here al Sl Andrew's. Our Sunday services continue lo attract new people. We have a firm focu5 on inclusion and diversity. and il has been a ￿al joy lo see such a WKle range of people (y)ming to VK)rship with us from many different church backgrounds. As a church we continLte to be committed lo missional expenditure and making the most of our resources. The greatest expression of this during 2024 was ihe recruitrnenl ol our new Youth and Community Worker in April. As a Kirk SeSs￿n we committed significant funds lo this project, along with external funding from the Church of Scotland's Seeijs for Growth fund and a ran9e of other funders. Graham Currie has been a tremendous asset lo the church, enabling us lo develop stronger and wider links across our community and with young people. We have heltj a lange ol community events during Ihe holidays which were vgry well attended. and have been developing a range of ouireach initiatives. Again. we are thankful lor the support of thurch members who have contributed so generously to this post through monthly giving. Another concrete sign of this commitment to change and Iransfomah'on is the refurbishment of our Session Room using funds from the 8enelacl Trust. These works were carried out over the Summer and have re5ulled in a modern and welcoming multi-purpose space that is very much appreciated both by internal and exlernal groups The funding was given to enable a space b&tter suited for therapeuti¢ groupwork, and we plan lo start up a bereavement support group in the corning year. Our suite ol builijings continues lo be a majof asset, providing a welcomin9 space for a wide range ol community groups and generating significant revenue lor the church. We are delighted lo be able to continue providing free accommodation and support lo 1st 8arrhead Boys. 8rvJade, 3rd Barrhead Scouts and 7th 8arrhead Gumding All three Organisat￿&nS continue to be a credit lo the dedication and commitment of their leaders. The Kirk Session are alsr) conscious ol the need lo rnainlain our buildings for the longer lerm. 11 has become apparent over recent years that we are in need of a major roof renovation Over the past y¢ar a WOTking group was sel up and initial permissions were oblained lo move ahead with this project. The Kirk Session comJThtted the SLtm of £100,000 from our own reserves towards Ihis renovalion, and another £100,000 was pledged by the General Trustees ol the Kirk. The working group have been busy submitting a range olapplications for further funding, and we are hopeful that all funds will be raised and that the work wll be completed in the coming year. The Session have continued to be commiited to building deeper links wlh our neighbouring Church ol Scotland congregations. During 2024. a Way Ahead working group was formed with representatives from the three Cos churches in Barrhead and Neilston. We look forward to seeing what future years will bring in this regard. We have also been deeply involved in ABC IAction for Barrhead Churches) events, starting up again after several year5 01 absence. As a congregation we remain firmly commilled lo ecumenical working here in the town. Members of the church are kept up lo dale with all that is happening in the congregation in a range of ways. In particular. our aclwilies are widely advertised through our website Iwww.barrhead- slandrews¢hurch.org.ukl and our Facebook page IwNvw.facebook.comlbairheadslandrewsl. Our e- newsletter Ihe Inside Look is also delivered weekly lo over 100 individuals connected with the church. giving a range of news and infomation lo people. Barrhead: St Andrew's Parish Church of Scotland Trustees, Annual Report(Gontlnued) Year ended 31 December 2024 Financial revlew The principal sources of Income are regular weekty I monthly offerings and giving on our annual Gift Day, together with associated tsx able to be Tecovered through the HMRC Gift A¢d scheme and GASD scheme. Some 30 households gwe utilising Freewill Offering envelopes and about 130 give by Bankerfs Standing Order. Some 25% of households who give using Freewill Offering envelopes result in a tsx rewvery. while 900A ol househokls who give usirvJ bankerfs stsnding ordef result in a tax recovery. Al 31 December2024. the number ofmembers on the communion roll was 277. along with 23 adherents. In addilion, there are 140 peisons on a supplementary roll, because we have neither an address nor coniad with them. Based upon the numberof members and adherents, the average giving per Ferson was £7.02 perweek. as against £6.80 in 2023. The Fabric Care Group is anticipating the need for consKlerable spending on the church bullding over the next lew years. Reserves Pollcy 11 has been the Trustees intention lo ensure $(tff￿ient reserve funds are available to meet general ongoing repairs and foreseeable reasonable and necessary expenditure. The charlty Iruslees have consKJered the reserves required and have tak8n into accLJunl their current and futu￿ liabililies.11 is the Trustees. poli￿ lo hold reserves of approximately three months expendlture including designated lunds. At the year end the church holds unrestricted reserves of £1,201,518, of which £325,000 represents Manse Asset Fund, £610,262 represents Hall Asset Fund and a fvrther £140.701 represents other designated funds together with a balance of £125,555 in the Genoral Fund. Tliese are as detailed in Note 19 to these financial slalements. The church also held £69.489 01 reslricted funds which have been provided for the PUlkX)ses specified in Note 19. Rlsk Management The Kirk Session has reviewed and considered the major risks towhKh the Church is exposed, covering personnel, the infraslruclure, child abuse and financial aspects and is satisfied that such nsks are manageable having considered the systems and processes in place. Barrhead: St Andrews Parish Church of Scotland Trustees, Annual Report{continuedJ Year ended 31 December 2024 Structure, governance and management Govèmlng Document The congregation is a registered charity, number SCO15730, and has been administered in accordance with the temis of the Model Deed of C0nststut￿n and is subjecl to the Acts and Regulations ol the General Assembly. From 1 January 2022, the Untsry Constitution was a(lopletl. Recruitm•nt and Appolntment Of Trust••$ Members oflhe K1rk Session are the charity trustees in 2024. The Kirk Session members are the elders ol the church and are chosen from those member5 of the church who are consklered lo have the appropriate gifts and skills. The rninisler, Rev Tim Mine8fd is a member ol the Kirk Session, was elected by the congregation and inducted by P¥e5bylery. Organlsational Structure The Session meets Iwe limes a year. 11 is responsible for spiritual affaits within the church. There are 30 ordained elders who are active members of the SeSs￿n together with the minister. The minisier is the Moderaior of the Kirk se$s￿n. Under the Unitary Constilub'on, there are five core groups with ￿5[￿$n$1bl11ty for fvlfilling relevant ftjnclions. They are 'Worship and Disupleship,. 'Mission and Outreach,, 'Nurture and Fellowship,, 'Fabric' and 'Fin8ncial Stewardship.. These groups meet regularty as required and theirconveners meet as the 'Leadership Team,, prior to Session Mgelings. Barrhead Sl Andrew's is a'Union'1061C6r20131 ol the PTevious eongregalions of Arthurlie Parish chU￿h of ScolSand. Barrhead and Barrhead. South & LeveTn Chufch ol Scotland. Reference and admlnl$tratlv• d•tails Reglstered charlty nam• Barrhead.. St Andrthvs Parish Church of Scotland Charlty Teglstratlon number SC015730 R8glstor•d office 3 Cruachan Way Barrhead G78 2LG Barrhead: St Andrews Parish Church of Scolland Trustees, Annual Report kontinueLI Year ended 31 December 2024 The Trustees Barrheacl: St Andrew's Parish Church of Scotland Trustees. Annual Report fe0nlin￿d) Year ended 31 December 2024 PriTrcipal Off ic2-t.earers Principal Office.. 2 Palston Road. Barmead, G78 2QQ Charity no.. SC015730 Independert Examiner Caledonia H()tJ3e 89 Seaward Streot Glasgow G41 1HJ 8anktr8 88nk of Sco'.land 112 Main Slie•l 8arrhpad G78 1RD Church of Scotland Investors Tru$t 121 Georgo Stroat Edinburgh EH2 4YN Barrhead.. St Andrew's Parish Church of Scotland Trustees. Annual Report Icontinue Year ended 31 December 2024 Trustees, ￿SponSIbl1rtles in relation to the f nancial sLitements The charity tr￿leeS are responsible for weparing a Iru5+ees' annual repjt and financial ststemenls in accordance w*h applicable I￿ an(t United Kingdom Acwunting Standarts Iuniled Kingdom Generally A￿epted A(uunting PraGtice). The law applicab￿ to charities in Scoland requires the eharity tnjstees to prepare finanaal statements for each year'Nhrh show a true and fair view of Ihe stste ol affairs of the charity and ol the incomino resoLwces and application of resources, cl the charity for that period. In preparing the financial slalements, Ihk trustees are required to. select sultabÈ ¥countlng p￿￿leS and then appty them consoslenlty., - ctis•rv• th• m•thods and winciplo# in th• #ppli¢•bl• Ch•riti•g SORP. - rnake judgernents and eslimales that are reasonable prudent., state whether applicable accounllng standards ana statements ol reeornmended praCt￿e have tyeen l01k)￿Ed, subject lo any departu￿$ dis¢l¢sed and explamied in the financial statements.. prèparè the fngncial statÈn*nts on the gong concem basis uft￿$ il Is nappropriale lo pr8sume that the charty will continue in operational exist￿ce. The Iruslees are ￿Sponsible fc¢ kee￿n9 Jyoper ￿coUntsng records whrh disclose with reasonable accuracy at ary tlme the financial kK*Srtlon ol the cnarlty and lo enable IheTh to ensure that the fin Iv b¢ I¢0￿11r[S I he Assrriaion of Chartere(l Gertffied A¢eountants Am)sliong Vla150n LLP Caledonia Fbuse 89 Seaward Street Glasgow G41 1HJ 2Th April 2025 Barrhead: St Andrews Parish Church of Scotland ststement of Financial Activities 31 December 2024 2024 Restricted funds Total funds TOU funds 2023 Unre5tn"cte(I funds Note In¢omtr Donations and legacies Charitable activities Other trading activities Investment income Other income 152.141 36.804 865 8.542 19,312 5,698 171,453 42,502 865 8.S42 3,110 182,613 30,794 3,362 3,110 Total Incom• 198.352 28.120 226,472 216,769 Expenditure Expenditure on raising funds.. Cos15 of raising donations and legac*s 8 Expenditure on charitsble activities 9.10 Other expenditure 11 Total expgndlture 152 238.029 462 152 250,635 2.084 252.872 12.606 1,622 14.228 185,599 3,457 238,643 189.190 Not Incom•ll•xpondltur•l 140.2911 13.892 {26,3991 27.579 Transfers betsveen funds 100 11¢J)) Other gainslllosses} Net movtrment in funds 8,480 8,480 117.919} 6,340 131,711) 13.792 33,919 Re¢onclllallon of funds Total funds brought forward Total funds carrled forward 1.233.229 55,697 1,288,926 1,2)5.007 1,288.926 1,201,518 89,489 1,271.007 The staterrenl ol financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activiti6S. The notes on pages 11 tr) 21 fomi part of these financial stslements. Barrhead: St Andrew's Parish Church of Scotland ststement of Financial Position 31 Decernber 2024 Note 2024 2023 Flxed assets Tangible fixed assèts In￿eStMentS 15 16 935,262 152,790 952,212 144,310 1,088,052 1.096,522 Current a8sets Debtors Cash al bank and in hand 17 28.849 156.863 23,635 172,67D 185.T12 196,305 Créditors: amounts falling du• within on• y•ar Net currontassets 18 2,757 3,901 182,955 1.271.007 192,404 Total assets less current liabilities 1.288.926 Net assets 1,271,007 1.288,928 Funds of t￿ charlty Restrlcted funds Unreslricled fvnds 69,489 1,201,518 1,271,007 55,697 1,233,229 Total charity funds 19 1.288,926 These financial slalemenls wwe approved by the kn)ard ol Iwslees a￿1 ?ulhori5ed issue on 27th April 20£5 and ar• s gn3d on beial ol the boarj by The notes on pages 11 to 21 form part of these financial statements. Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 General information The charity is a ￿gistered ¢harty in Scotland and is unincorporated. The registered office address 1$ 3 Cruachan Way, Barrhead. G78 2LG. Statement of compliance These financial statements have been prepared in ￿MplIance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland.. the Stslemenl of Recommended Practice applicable to charlties prepanng theif accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the CharilY&s and Trustee Investment (Scollandl Act 2005 and the Charity Accounts IS¢olland} Regulations 2006 las ary￿nded). Accountlng pollcl Bas1$ of prfrparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets. Barrhead Sl Andr*s Parish Church of Scottand meets the ¢Yefinilion of a public benefit enlity under FRS102. Dlselosur• •x•mptlons The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following di$¢bsure exemptions available under paragraph 1.12 ol FRS 102.. 181 No cash Ilow slalement has teen presented for the chanty. Fund a¢¢ountlng Unrestricted funds are avaikble lor use al the discreiion of Ihe trustees to further any of the charity's purpo￿. Deslgnaled lunds are unrestrthd funds earmarked by the trustees lor a particular future project or commitrnenl. Restricted funds are subjected to restrielions on their expenditure d￿lared by the donor or through the terms ol an appeal and fall into one of Nvo $ub-classes.' restricted income funds or endowment funds. Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 A¢¢ounting policie5 (ct)nihu¥d) Income All income is included in the statemenl of finanual actwibes when enlidemenl has passed lo the charity, it is probable Ihal the ewn0M￿ benefits associated with the transaction will flow to the charity and the amount can be reliabty measured. The following specific poliaes are applied to particular categories of income.. Income from donations or grants is rectYJniwJ when there is evidence of entitlement lo the gift, receipt is probable and rts arMunt can ￿ MeasU￿d reliabty. Legacy income is re￿nised when receipl is probable and entytjemenl is established. Interest Receivable Interest on funds held on deposit is included when recewable and the amunl can be rneasu￿d reliably by the chaiity". this is nomially upon nolificath.on of the interest paid or payable by the bank. Donated S¢rvl¢¢s and Fa¢ilitits Donated professional services and facilities are recognised as income when the charity has control over the item, any condit￿n$ associated with the donatèd item have been met. the receipt of economic benefit from the use by ihe charity of the item is probable and the economic benelil can be measured reliably. In accordance with the Chaiilies SORP IFRS 1021 the general volunteer bme ol congre9alion members is not recognised. On receipt, donaleij profesS￿al servic*s and Oonale(I lacililies a￿ recognised on the basis of the value ol the 9ift lo the charity which is the amount the charity would have been willing lo pay lo obtain services or facilities ol equtvalenl economic benefit on the open market. a corresponding amount is then recognised as expend(lure in the period of receipt. Taxallon Barrhead St Andrews Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is Iherefore not subjecl to iaxaiion on ils charitable aclivits'es. The charity is not registered lor VAT and resour￿ expended iherefore includè irrecoverable input VAT. R￿QUIet$ •xpend Expenditure is reccgnised on an accruals basis as a liability is incurred. Expenditure includes any VAT whrh cannot be fulty recovered, and is dassif￿6 under he￿ingS ofthe statement offinancial a¢tivities lo which il relates-. expenditure on raising fvnds indudes the costs ol all fundraising activities, events, non- charitable trading activities. and the sale of donated goods expenditure on charitabb activilies includes all costs in¢urted by a chaiity in undertaking activities thal fijrthei its charitable aims for the benefit ol rts beneficiaries, including those support cosis and Costs relattng lo the goveinance ol the charity apportioned to charitable activities. other expendrture include5 all expenditure that is neither ￿lated lo raising funds for the charity nor part ol ts expenditure on charitable aclivil*s. All costs a￿ allocated lo expendiiure Categories ￿flectrng the use ol the resour￿. Direct ¢osts attributable lo a single aclivty are allocated diredy to that actNity Shared costs are apportioned be￿een the activilies they contribute to on a reasonable. justifiable and consislent basis. 12 Barrhead: St Andrew's Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 Ac¢ountlng pollcles (C0ntint￿dj Tangible assets The charity has the right io occupy and use for its Charitable objecis certain tangible fixed assets, including the Church and a number of its halls. vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditu￿ incurred on the repair and maintenance of these assets is charged as resources expended in the stslement ol Financial Activities in the period in which the liability arises. The charity has completed the new church halls al Ralston Road. These halls. together wilh the hur¢h manse are nolvested in the Church of Scotland General Trustees. The halls a￿ depiecialed on a straight-lir+e bas￿ to write off the cost. less residual value. ol the halls over their estimated Useful lives. Buildings - 40 years Donatlons and legacle8 Unrestricted Funds Reslneted Total Funds Funds 2024 Donatlon8 WFO Open Plate Tax Recovered Other Gift Day Fouler Fund Fundraising Guild Contribution from Congregational Organisalions Legacies 106,237 6,675 28,992 1,SBO 7,016 106,237 6,675 28,992 5,878 7,016 106 4,298 4.259 4,259 532 1,000 532 1,000 Grants: Wnler Planning Fund Seeds for Growth Voluniary Action storm Environmental 756 6,000 3,000 1.000 756 6,000 3,000 1,000 152.141 19.312 171,453 13 Barrhead: St Andrew's Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 Donallon$ and lega¢iÈs l¢ontlnutd) unrestr￿led Funds Restricted Total Fund5 Funds 2023 101,811 6,(￿8 22,453 368 101.811 6.068 23,671 393 5.386 175 20 739 4,692 750 1.500 Open Plate Tax Recovered Other Gift Day Fouter Fund Flower Fund Fundraising Guild Contribution from Congregational Organisations Legacies 1,218 25 5.386 175 20 739 4,692 550 200 1,500 Grants: Communily Fund VAER Vvellbeing Fund Stewardship- Warm Spaces Baird Trvsl- Community Worker Giving ¢0 Grow- 0￿￿t￿nary Benefacl Trust 10,000 2,000 1.000 5,000 7,258 12,150 10,000 2,000 1.000 5,000 7,258 12,150 Charltable actlvltleB Unreslrthd Funds Restricted Total Funds Funds 2024 Weddings and Funerals Use ol Premises Life and Work Coffee Bar Nurture and Fellowship Community Youth Worker Thursday Soup Christmas Market Mernory Lane Online Church Hilview Fischy Music 1,260 33,534 252 814 205 1,465 33,534 2S2 814 398 2,705 1,650 704 BOO 60 120 398 2,465 1.650 240 704 800 60 120 36,804 5,698 42.502 Unreslricled Funds Restricted Total Funds Funds 2023 Weddings and Funerals Use of Premises Life and Work Coffee Bar Memory Lane Hilview Fischy Musi Online Church 500 27.757 462 720 690 1,190 27,757 462 720 350 275 40 350 275 40 29.439 14 Barrhead: St Andrew's Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 other trading activities Unrestricted Funds Restricted Total Funds Fun(Js 2024 other trading income 865 865 There wete no s￿h frjnds receivab￿ in 2023. Inv•$tment In¢om• Total Fund8 Unrestricted 2024 Funds Restricted Funds Total Funds 2023 Unrtsslri¢t•d Restricted Funds Funds Dividends Investment income 1,947 6,596 8,542 1,947 6,596 8.542 1,141 2,221 3,362 1,141 2.221 3.362 Costs ol ralslng donatlons and l•gachs Total Funds 2023 Unreslricled Total Funds Unrestricted Funds 2024 Funds Offèring EnveloFes 152 152 134 134 Expend5ture on charltabltr a¢tivltl•s by fund typo Unreslricled Funds Reslricled Total Funds Funds 2024 Church Activities Support costs 235.938 2.091 12.606 248.544 2.091 250.835 238.029 12,606 Unrestricted Funds Restricted Total Funds Funds 2023 Church Aclivilies Support costs 160,876 1,920 22.803 183,679 1,920 15 Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 10. Expenditure on charitable activities by activity type Activities undertaken direclly Support Total funds Total funds costs 2024 2023 Church Aclivib'es Govemance cos15 248,543 231,746 2,092 183,679 1,920 248.543 2,092 250,635 185,599 11. Other expendltur• Totsl Funds 2024 Total Funds 2023 Unfeslrrcted Restrtcted Fund$ Funds UnrestrTrcled Rgstricled Funds Funds Guild expenditure Life and Work 1,622 1.622 2,827 2,827 630 462 630 462 1,622 2.084 630 2,827 3.457 12. Indepèndgnt examlnatlon 1••8 2024 2023 Fees payable lo the independent ex8miner for.. Independent examination of the financial slalemenls 2,092 1,920 2,092 1,920 13. Staff costs The toial staff costs and employee tenefits lor the reporting period are analysed as follows.. 2024 2023 dges and salaries S2,461 21,836 AJI Church of Scotland congre9alions contribute to the Natsonal Stspend Fund which bears th8 osts of all Ministers, stipends and employers contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years ol service. For the year under review the m1nimum stipend was £31.642 and the maximum stipend lin the fifth and subsequent years) £38.884. The average hea¢J count of empbyees during the year was 412023'.31. No employee weNed employee benefits of rrKJTe than £60.000 during the current year or prior year. 16 Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 14. Trustee r8mun•ration and oxponses No trustee receNed any remuneration or reimbursement of expenses during the year. No trustee or a pe￿n ￿lated to a Iruslee had any Fersonal interest in any contract or transaction entered into by the charity during the year. Of the offerings lotal 01 £112,912 shown in Note 4 to the Accounts, Trustees. donations either by way of Gift Aid or WFO amounted to approximately £60,00012023 - £60,000>. The anonymity ofopen Bag contfibulK)ns prevents the Ch￿￿h from quantifying Trustees. donations in¢ludefJ In this category. Rev Tim Mineard received expenses of £1.56512023- £1.5861. The manse council tsx, water and drainage charge paid was £3.0831202& £3.008.) 15. Tanglble fixed asset Land and buildings Total Co$t As at 1 January 2024 Additions 1.003.063 1,1)03,083 A8 at 31 Dectmbèr 2024 1,IJ03.063 1,003.063 Depr•¢latlon As al 1 January 2024 Charge lor Year As al 31 December 2024 50.851 16.950 50.851 16.950 87.801 67.801 Nèt Book Valuè As at 31 December 2023 952,212 952,212 As al 31 December 2024 935,262 932,262 17 Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 16. Investments 2024 2023 Other InvgStm•nts openlng valuatlon Additions Fair value movements 144,310 67.981 69,993 6,336 144.310 8.480 At 31 Decembèr 2024 152.790 All investments shown are held at valuatK)n. The hislorul eosl of the investments was £139,981 12023- £139.9811. 17. D9btors 2024 2023 Other deblors 28.849 23,635 18. Credltorn: amounts lalllng duo wlthln one y•ar 2024 2023 Other creditors 2.757 3,901 19. Analys1$ ol ¢harltsble lund8 Unr•$trlct¢d funds A11Jan 2024 Incom8 Gains and losses At 31 Dec 2024 Expenditure Transfers General funds Manse Asset Hall Asset Fabric Fund Fouler Fund Legacies 139,412 325,000 627,212 136,215 175 5,215 1,233,229 158,723 1181.160) 100 6.480 125,555 325,000 610,262 133,993 493 6,215 {16,9S01 {40,5331 38,311 318 1.000 198,352 {238.643) 100 8.480 1,201,518 Mansg Asset: The provision of suitable living accommodabon for the minister. Hall Asset: This represents the current value of the new Community Hall. Fabric: The extraordinary repair and improvernenis to church properties. Fout&r' Small value purchaseslnee(Is as delemiined by the congregation and mel through small donations. Legacies.. Representing unrestn.cled bequests made to the church. 18 Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 19. Analysls of charltabl¥ funds f¢onUo¢*dJ Restrictod funds A11Jan 2024 Gains and At 31 Dec losses 2024 Ineome Expenditure Transfers Cofs Youth Funtj Hall Fittings JunB)r Church Flower Fund Nurture and Fellowship Kids Club Benevolent Fund Guild Memory Lane Online Church Insurance Worship and Discipleship Mission and Oulrea¢h Session Room Ref Fund Raising 6.000 6.000 4.3C6 1.390 14.3061 1,390 2161 216 370 370 2.823 497 1,310 4,951 2,377 438 {1.5621 1,699 14971 11001 425 4,259 4,800 90 3,110 1151 {1.6221 {1,4801 470 1.620 7,588 5,697 612 3.110 2.705 (1,321 1.384 21.355 12.150 1.411 4,879 4,000 119 18.482) 4.587 22,339 16,150 1.530 S5.697 28,120 114,228) 11001 89,489 19 Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 19. Analysis of charitable funds (eonllnu•dJ Youth Fund Fund5 raised for. and sr*nl on. Ycwth activities e.g trip lo Spree. Hall Fittings Fund5 raised and expenditure on acolts1￿ pane15 and ￿uIpMent in the community hall. Junior Church Monies raised by. and for the use of, the jUn￿r Church. Flower Fund Donations lo buy flowers lor the chU￿h rf no Ilcmers are donated. Nurture and Fellowship Funds ra15ed for, and spend on events Main￿ for the senior ￿mberS. Kids Club Funds raised for, and spent on, the kids club. Ben•vol¢nt Fund The Twslees have sel aside funds for use at the minislerfs discreb'on. Guild Monies raised by, and for the use of, the Guikl. Memory Lane Monies received lor Menw Lane, 8 group lor adults suffering from dementia and their suppgrters Onllne Church Monies received for the provision of an onlinè church lo expand the worship offering inlo the general community Church ol Scotland ICofSI Represents rnonies from Church of Scotland for youth and community work. Insurance Represents n￿nIeS lo be spent on insurance purKthes. Worshlp and Dlsclpleshlp Focus on our relationship with God. Mlsslon and Outreach Reaching out lo those who are not connected wilh the church. Session Room Refurbishrnent Funds raised and expenditure on ￿(UrbI$h￿*nt of Se$s￿n room. Fund Raising Organisation of fund raising actwitie5. 20 Barrhead: St Andrews Parish Church of Scotland Notes to the Financial Statements Year ended 31 December 2024 20. Analysis of net assets between funds Unrestricted Restricted Total Funds Funds Fund$ 2024 Total Funds 2023 Tangible fixed assets Investments Current assets Creditors less than l year Net as$&ts 935,262 152,790 116,223 12.7571 935,262 152,790 185,712 12.7571 952.212 144,310 196.305 13.903) 69,489 1.201,518 69,489 1.271,007 1.288,926 21. Colle¢tlon for thlrd partl 2024 2023 Church of Scotland ￿dS Project Er5kine Hospital CrossReach Lodging House Mission Glasgow Cily Mission 8ealson Charity Teen Challenge Strathctyde ER Good Causes 1.050 405 357 450 450 362 400 208 1,000 437 450 450 3.682 2,337 22. Volunteers In comnx)n with all congregalK)ns of the Church of Scotland the eongregatson benefits from Ibie conlribubon made by volunteers who give their time and talents willingly for the benefit ol the church. The areas of congregational life which ￿ty on the contribution of volunteers are rnariy and varied and mueh of the activity would be unable lo continue were rt not lor the commitment shown. 23. Funds held on behall ol Barrh•ad St Andrew's Parlsh Church of Scotland In addition lo the assets refiected in the foregoing financial statements. there are sums held on behalf of 8arrhead Sl Andrew's Parish Church of Scotland by the General Trustees of the Church of Scotland. The balance remaining in the hands of the General Trustees al 31st December 2024 was £5,31212023 - £5,053). The movement in the per￿ related lo interest received. 21