Scottish Charity No. SC016058 The Church of Scotland Torrance Parish Church Congregation No: 160890 Congregatlonal Aecounts Year ended 3 1 December 2024
Torrance Partsh Church of Scotland Reference and Admlnlstrative InfOrntIOn Charlty tlame: Torrance Patish Church of Scotland Charlty Nunther: SC016058 Congregatlon RefeY¢nc& 160890 Contact Address: School Road Torrance rJ64 4BZ Webslte: www.tpc.org.uk Truste¢6: The trustees of the chan.ty comprise the members of the Kirk Session. Kirk seSSn.. Unitary struclure Mlnl•t*r. 8e8•lon Clerk: Chur¢h Treasurer: BAnk•r•: Cli (li'NLILale BAiik PLC 110 Cowgate Kirkintillcth G66 IJU Independ¢nt Examlner:
Torrance Partsh Church of Scotland Trustees. Annithl Report Year ended 3 1 December 2024 strueture. Governance and Management The Church is admini$tered in accordan with the tern]8 of the Unitary Lonstitution. Trustees The Trustees Irom l January 2024 to the date of this report were as follows: The KLrk Sessfion members 8JE the elders of the Chutch and arc chosen from those rnemlxr8 of the Church who are Consider to have the appmpriatc gifts and skills. The minister, who is a member of the Kirk Session, is clcctcd by thc rongregatson and inducted by Presbytery. The members of the Kirk Session are the Charity Trustees. Or9anlsatioftal Stru¢t7tre The Kirk Session ig regponsible for the spirituaj and temporal affairs 7Within the Church. While the Kirk Session retains ultimate responsibility. much of the busineBs of Sc88ion ia organised in various $ub-teams, namely Diwipleghip and Mis$ion, Patstoral, Sunday8, World Mission, Youth. Finance, Fabric. Commurrications and Utilttkes- each t¢am contain8 one or rnore elders. Member8 of the former Congregational Board. and of the wider congregation, are also involved in these tea8, according to their ovm ftS and c8Jling.
Torran¢e Parish Chureh of Scotland Trnstees, Annual Report Year ended 3 1 December 2024 object1$ and Actlvltle$ The Church of Scotland is Trinitsrian in doctrine, Refornied in tradition and Presbyterian in wlity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it aclcnowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territ0ri8J ministry. It co-operates with other Churches in various ecumenical bodtes in Scotland and Iwond. Senrfces OA Worshlp Sunday Morning Worship 10.30am, occasional evenings 6.30pm Prayer Mertlftg$ Wednesday 9.15am & 7.30pm Oryttnlwtlons Weekly Sunday Crèche Junior Church FROG Youth Group Connect Youth The Carrot Cake Club Evening meeting loccasionall Wednesday Cafe Thursday Men's Prayer Breakfa8t Boy$, Brigade Monthty 1st Tuesday Friendship Lunch 3rd Thursday Thank You for the Music (dementia friendly sing along group) I st Saturday Crossover Youth Night Weekend Welcome Small group8 In addition to all the above arnund IS small groups meet on a regular basis for fellowship, Bible study 8nd prayer. Communlty Café The café, which is open to all. is on each Wednesday moming except for a break during the summer and Christmas school holidays.
Torrance Parish Church of Scotland Trnstees, Annual Report ye ended 3 1 December 2024 raiSOn And Vlslon Statements For God's glory, Torrance PiSh Church of Scotland exists to make disciples for Jesus Christ in Torrance and beyond by equipping and encOUrag God's peoplc through the power of the Hoty Spirit. Torrance Parish Church desires that its people would make Jesus known by word and deed through loving servtce in their daily live8 in the village, throughout the wider church and wherever God s¢ts them. Achl¢vement• and Perfornwic¢ We continue with worship. in the building and online and value the ways in which we can connect with ¢urrent chUh members 8nd guests. live streaming of online senTices of worship has continued, meaning maximum access to those unable to attend in person because of circumstances, and is a testament to the dedication of the Communications teajn. Services are ajso available for downloading. There are around 90 young people from age 4 to 17 involved in the life of the Church in Some forni, whether via church run groups during the week, or present on Sundays. This includes th08e attending the Boys Brigade, and the monthly Crossover Youth night providing exciting activities in Torrance and at other venues. This outreach to young people is imp)rtant to the church and included a 8uccessful holiday club in the summer with around SO attending. which in addition to providing a week of activities to young people, involves tcenagers in its leadership. There is also a Scripture Union group in the primary school. For some time, Torrance Parish Church has bc¢n actively involved with St Rollox Parish Church, an inner-eity church in Glasgow. This relationship was fornialised during 2008 when the two con8regations were officially twinned,. Torrance Parish Church is committed to 8UPP)rting mis¥ionary partners throughout the world engaged in short or long-terni ministry. A member of the congregation works with Operation Mobilisation in Zambia working with street children. For some time, the church has pursued various eottlmunity initiatives. Church members have been closely involved in developing initiatives to serve the Torrance community, including the organisation of regular dementia friendly Thank You for the Music events. the Friendship lunch for the retired. and the formation of a support group for the elderly 8nd housebound. During the year regular Weekend Welcome. family events on a Friday afternoon started. The Christians Against Poverty ICAry money courses covering home budgeting, person fmance and employment issues continued. A village mag92ine provided by the church is distributed three times a year to all homes. containing news of the church and community. Further infornjation regarding these activities is available on the church website https:/ Iwww.torranceparishchurch.org.uk.
Torrance Parlsh Chureh of Seotland Trustees, Annual Report Year ended 31 December 2024 Achlevements and Perfornwice Icontinuedl Other initiatives include the development of an 'eco-church'. Outside of the comrnunity the church or its members support various entities including Street Pa8tors, and a numlrr of local charities. such as Glasgow City Mission. The Well. and the iA)dging House Mission. In the last few years the church has reached out to any people in the comrnunity who could be identified as isolated. alone or vulnerable, maintaining contact via telephone primarily. and, delivering over 200 fish suppers to people who fell into those categories in the village lan initiative that started in late 20201. In addition, the church was closely involved in Torrance Community ce8 initiative which shares resources and inforniation An the con]munity, and supports the East Dunbartonshire Woman's Ald with supplies. Flnanclal R¢vl¢w The accounts show that the church had an excess of reIPtS over payments for the year of £1,286. before transfers. The principal source of regular income Continues to be donations made under the Gift Aid scheme. The title deeds of the church buildings and manse are held by the General Trustees of the Church of Scotland. therefore. the market value ol these heritable propertie8 is not included in these accounts as a red asset. As part of the partnership relationship with St Rollox Church of Scotland. Torrance Parish Church has been privileged to provide financial support since 2007. Subsequent to the completion of the new church and considerable change occurring. Torrance Parish Church will continue its support. based on the amount accumulated in the Mission Fund contributed for the specific purpose of donation to St Rollox.
Torrance Parish Church of Scotland Trustee8' Annual Report Year ended 3 1 December 2024 Reserves Polley In recent years it ha8 been the Trnstees FK)licy to hold reserves including designated funds of approximatety six months, worth of regular expenditure. At the year end the Church held unrestricted funds of £100,358, including estimated assets and liabllities, and this equates to approximately 11 months, worth of regular expendithre. Statejnent of Tru•te¢•' R¢sponslblHtI¢• The Trustees li.e. the members of the Kirk Session) must prepare flliancial statements which give sufllcient detail to enable an appreciation of ihe tr8msaLtions of the Church during the fancial year. The Trustees are resp)nslble for keeping proper accourAting records, which, on request, must reflect the fancial positlon of the Church at that time. This must be done to ensutt thaT the fmancial statements comply with the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended) and the regulats.ons anent Congregational Fin8nee approved by the General Assembly of the Church of bcotLand in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other ArreEuLarities. Approved by the Trustees and siEned on their behaLf.. i.te: It March 2025
Torranee Parlsh Church of Scotland Independent Examlner's Report To th¢ TTU•t¢¢s of Torrance ParAsh Churek of 8eotland Year ended 3 1 December 2024 I report on the accounts of the charity for the year ended 3 1 December 2024 which are set out on the pages which follow. R¢tsp¢¢tI RespolbIlItIeS of nte¢S and ExAn¢T The charity's trustees are responsibk foT the preparntion of the accounts in accordance with the tern]s of the Charities and Trn8tee Investrnent IScotLandl Act 2005 and the Charities Attounts IScot]andl Regulations 2006 las amended). The charity's trustees consider that the audit requirement of ReÈu]ation Iolllldl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as qUIred under section 441 Illcl of the Act and to state whether particular matters have come to my attention. Ba•1• of Ind•p•nd•nt Examln•r'¥ Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a companson of the accounts presented with those records. It also iT)cludes consideration of any un118ual itp.mR nr disclosures in the account8, 8JJd 8c¢ks explanation8 from the trustees concerning any such matters. The predure¥ undertaken do nol prnvide all the evidence that would bc required in an audit. and ¢on8equendy I do not expre88 an audit opinion on the view iven by the accounts. Independent LTAmln•r'$ 8tatem¢nt In the coura¢ QI 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 441 Illal of the 2005 Act and Regulation 4 of the 2006 Account8 Regulations, and b. to prepare accounts which accord with the accounting records and comply with Re%uJation 9 of the 2006 Accounts Regulations have not been met. or 2. to which. in my opinion. attention should be drawn in order to enable a prnper reached. LL ILoA)Lr 18 craigmill Avenue Milngavie Glasgow G62 8AX
Torrance Parlsh Church of Scotland Recelpts and Payments Account Year ended 31st December. 2024 Fwids 2¢Y24 2024 2024 2023 Donations Intere8t iTme 110,829 9.893 143 120.722 552 117.865 448 Cafè tak)ng3 8.161 8,161 6,909 119,399 10,080 129,436 125.399 PAYMENT8 ChaJitable a¢tivitie8 103,8S6 3SO 17,333 121, 189 3S0 6,610 110,647 325 449 Piyed assets 2,711 Tot41 Yments 108,105 20,044 128.149 111.421 EXCE8$IIDEFtcm or Itr¢En OVER PAYMENT8 FOR THZ YEAR IA394 1100081 1.286 13.801 Tranthrn between hJndg 12,6WI Net movement tn fund8 in riod 13.894 112,6081 1,286 13,801 Fund8 brought forw•xd 72.087 24,312 96,399 82,598 981 11,704 97.685 96,399 The notes on 10 to 13 forTr ofthese ac¢outtts.
Torrance Parlsh Church of Scotland statement of Balances Year ended 31st DeceMEr. 2024 Fund$ FndS 2024 Total 2024 Tot8J 2023 2024 Bgnk and depout bkn¢e$ brought fonvard 72.0 24,312 96.399 82..$98 Mov•m•nt Jts y•Af. Exce8&1lshortfslll of re¢eApts over PWLent8 for the y 13.894 1,286 13.801 Bank And depobit bthn¢ 85,981 11.704 97.683 96.399 17,129 1,286 18,41S 1,719 18,848 1.286 20.134 18,115 2,779 20.894 Pa expcnditur¢ 1,719 Ll•blll¢l•B PAYb th r41C Aetrued expenthmre 406 3,033 4,039 377 3,633 4,039 4.951 S.328 The notes orl p• 10 to 13 forn part oftheae Accounts.
Torrance Parlsh Church of Seotland Notes to the Aceoimts Year ended 3 1st December, 2024 l A¢¢tIng pollele B1& of prepAtIo These OUntS have i%en Pre on the Receipts and PayllLents bAs in aceordence thc Charities and Trustee Inves¢m¢nt IScotlÉndl Act 2005, The ChaTJtic$ A¢touttt8 IScot18ndl Regulation8 2006 las ended> And the Regulations &iient CongregatiODai FAnate xpproved by the Gener8J As8embty of the Churth ofScot]and m 2010 . Funds cJas¥ficd as eAther reStr1d fund$ or fund¥. defjned as frllows'. . UnrV•trI¢t funds 8re expendabk kt the di8creiion of the trusttex in fvrtherance of the objecty of the choJity If part8 of the unreslricted funds are earnwked at the tsf the trn8tees for p8rticUl purposc. they &re dewated A stPArnte fund. This dew8Dat¥)n haj •A adMtiitratIVe purpose only and doe8 not lezAIty re8triCt the tru¥t¢cJ' dItIOn to apply the frmd. Re•trleted fund8 are tkndty $ubJ'ect to wific requirements a8 to their use which may b2 decl8red by the donor or with their authon.ty or (tt•ted through legal procuhrye8. but 8till within the wider object8 of the chanty. Réetlpts All donationg ft¥ ore incmded within rettipts in the actounting period iti whi¢h they are received and paid into the bgnk. PAym•tt¢• Tts8lble fixed The ch8nry ha¥ thc right to occupy uae for ita ch8ritAble obieei8 ¢•%ain tangl'ble fixed ttl, induding the Churth. h8ll8 and znanse, v¢8trd tn the Church of Swtknd Generkj Trustees. No consideration 18 payabk for the use of thcjc &siets. ExFenditUTe Inrred on the repair and mgmtcnan¢¢ of these aasets is thw%ed in the account period in which the payments #xe mAde. Torrance Parish Churth is re¢08D 88 a chwity for the t>f &pplic8ble t8X8tion letion and is th¢refor¢ tLOt 8ubiect to tgxation on its thlble activitM. The charity 18 not rwstered for VAT and payment8 therefore include hTre¢y)veEHble input VAT.
Torrance Parish Chureh of Scotland otes to the Accounts y ended 31st December. 2024 AtlJa 24 At31 Dec 2024 Gener8J fund s9.1 12, 166 72.087 111.238 8.161 119099 11(**,1511 11,9541 1108.1051 67,608 18,373 85,981 Designated fiwd 2.600 R••trlctfvrt Mis8ion fund F8bric fund 10,304 14,008 24.312 7.030 rT,5331 112,5111 120.0441 12,6001 7.201 4.503 11,704 10.036 12.6001 128.149 97.685 Mtssion fynd - Thc Mission fund w8S CStabli8hed to ¢hannel donatson8 to mi8sion work in GI80. el•trFhere in the UK 8md overne8$. Durin8 the ar rh.898 12023 - £10,l961, UUdY)8 gift 8id t recovered, wk8 raised from Spear don8tion8 to the fund. Intrre8t income amounted to £132. The payment of£7,533 tompri8es a donation to St Rollox Chureh. Fabrrcfynd . Diirit)8 the year r2,995 12023 . L3,12TI, including aid tsx recovered, wa8 rnieed from $pecAfic donations to the hjnd. Intereot amounted to £1 l. The p#yllxents amounting to £12,511 comprise £9,8(Ki for new windows in the Church and È2.711 on rnitUre and e¢)w'pment expJaJned in notr 8. UnreiCted Restrided FndS Fund8 2024 2024 Totsi 2024 Tot8J 2023 Gift Aided don&tioos Gift Aid tax re¢ovtred WFO schcwe Inon Gift Aidl Ordin8ry donations (open plate Other offerin83. donations etc Weddlngs and funtrnls si donAtions 65,313 16,643 13.461 3,716 11.696 6.875 1.713 72. 188 18.356 13,461 3,716 13.001 08,48S 18,668 13,304 4,782 9,763 200 2.663 1,305 IAO.829 9,893 120.722 117,865 11
Torrance Partsh Church of Seotland Notes to the Accounts Year ended 3 1st Decemkn. 2024 4 Anal1• of pymetsts Notes Pwids 2024 Totsl 2024 Thta] 2023 2024 Clirttable art(vltle¥ Giving to Grow contribution Prr8bytery dues Ministtf s travel expenses Ministetrs telephone and brofjdb&nd TrÉining & conference8 Donation$ paid Cgjé purel)A8e8 C expeT)8e8 . rtWS 8nd other CAfè dorLation* 58,493 6,384 58,493 6.384 58,378 3,18) 160 403 237 253 237 253 7.833 714 7,068 964 173 1.304 1.593 714 1,240 3.325 1,240 3.325 9,800 360 MAnse routine (Abric 1nten?llcC Monae fobri¢ Mtiintent. exceptb)nal Monse council tA Church hcatiti8 ond li8hts InBuf8nce Church cleoming Hall rent81 Administrator 14lAry eO8t8 Music expenae8 Ministry costs Video conferenung IXJ8t8 Telephone. broadbgnd and wthite Stationery and printu Village magaz¢ Other outreach &nd HoMd•y Cb Crossover expenses 169 5.085 3,011 4,03 1 1,929 2,521 2.753 7.725 1,490 756 1.609 1,188 1,428 1,340 260 936 308 284 3.084 3,084 6,306 399 2.749 2.155 7.842 1,403 477 399 2,749 2,155 7,842 1.403 477 1.798 2,096 93 1.798 2.096 93 636 1.868 674 352 524 674 3S2 524 sundry expense8 103.856 17,333 121,189 110.647 Independcnt ExwiAer- honor8riu 350 3SO 325 Purniture and equipment 3,899 2.7ll 6,610 3,899 2.711 6.610 12
Torrance Partsh Chureh of Scotland Tlotes to th¢ Aecowits Year ended 31st December, 2024 s r4i#l•txb •tlp¢ All Church of Scotland congrcgationts to the National Stipend Pld which bears the costts of au tt)iJXi8ter#' stspends gnd eTrpioYefj totrutiOns tsr nAtional JnsurAnee. pension 8nd ho and Otk fllnd. Ministers. 8tspeDds are ld in attordance wÉtb the natioTra] st]pend scsle. which is related to years of sttte. Por the year under revicw thc stipend 1.042 and the mayimum Stipend lin the fifth atsd subwuentyeart £38.884 Th¢re wats ts) remuneration paid to the tru8tse$ other than the Miniers stipend. During the year the congreti paid minist9 trwel expenses and te]ephone ctsyt arnouMtin8 to £243 12023 . £4161. The MRn ¢ounol tsx and routine faFffic m8intenance costs amounted to £3.351 12023 . £3. 1801. The Minister was tt.imFAwsed fA7212023 . £6141 for Ot) expen8e8 e[Ted. Pour other tsu$tee$ 12023 Su() Fere Te-iJXtwd £1,362 12023 £7951 for church fabnc m8intcnancc,cIeAlling,ministry bjoks & res)ur¢es and other expen*s incutted In 2)23 one tru8tee waa reunburjed L449 m reJrKct ol the cost cl a new laptop computer. 2024 2023 30 Out of the PA)x IScot]andl 8a¥t DUnbrt0¥hare F(xrfl B8nk Churth House Brklgeton Th¢ Well 165 375 1,979 189 184 589 2,333 8 Flxed A••ets. Furnltuty •nd •qulpment l O•n•rAI The Amount of £3,899 P023 . £4491 cowpriv8£3.570 for the purchw of8 new pnntrrlcopier and £329 for the purchase ofncw Ch$ for the Sutxtay Sth¢ol. Tr 2023 expmditure of£449 Comprid the purchase ot a new Japiop eomputer to the Dotr¥don IncotyY and Gaft xecords. The amount ol U.71 I cornpnJ¢$ £l.V5tJ ror a new 808 tre at the M8n8e And £1,601 for Ilvestreatth8 lwd v¥lry+ cqulpjllcnt An the thurch. 13