The Church of Scotland Tron SL Mary's Parish Church RECEivfs AND PAYMENTS ACCOUNrs Year to 31 December 2023 Congregation No: 161040 Charity No: SC017015
Tron St Mary's Parish Chllrch of Seotland 'I'rustees Annual Rep)rt as at 31 Decemlxr 2023 ChariLy Registration Nutnber: SC017015 Congregation Reference No: 161040 Contact Address: 5 Kyc Driv¢ Bamiulloch Glasgow G213JW Trnstees Kirk Sessioll All eberS of Se5sioll also seThe on Congregational Board Principa] Office-be&rers Minister: Session Clerk c.lerk to th¢ BoaTd: ChUh Treasury Team Independent Examiner Bankers Royat Bank of Scotlan PrADces Street, FAtnburgh
Truste, Annual Report (cont) Year ended 31 December 2023 Statement of Trusteesl Responsibilities The members of the Kirk Session I Congregational Board n]ust prepare fillancl slat¢m¢nts which give suffici¢nt detail to enable an appreciation of the transactions of the Church dunng the financial year. The mm)IKrs of the KiTk Scssion / Congregthonal Board are Teswnslble keeping PToper accounb'ng records which. on request. must th¢ financial wsition of the ChurGh at that time. I'his must bc th)nc to cnsure that th¢ financial statcmcnts comply with the Charities and TnL8tee Investmcnt (Scotland) Act 2005, the chltieS Accounts (Scotland) R¢gulations 2(KI6 and lh¢ ReguIations An¢Dt Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding thc atS of the Church and must take re&8onable steps for the prevention andlor detection of fraud and olher irregularities. Approved by the Trustees and sig1 on their behalf. 9-6~25
Trusteesg Annual Report (cont) Year ended 31 December 2023 Achievements and Performance L)uring the year members of the congregahon have beenfaitw at Swthy worship and our youngfolk havé shown great entlnuiasm at the Youth zon& Our monthfy bible study contim4e4 yometimes in person andsometimes on ZOOnL One ofour elders is a worship leader andhe workedalong with ollr minister in conducting worship. Our minister and members ofthe Kirk Session have copjtirtued tofaithfully keep ix touch with our elderly and housebound members and adherents. Our worship ¢ontipNes to be grethly enhanced by otlr Praise Band who work along with our Fyorship Group to bringfreshness andenthusiasm to our singing. Financial Review (k4r principal sowce of income is our WFO scheme and Gijl Aid Offerings. Nine members give their offering by standing order. however regrerfully 0pasSed awlry during the year andwe have twenty Gift lye aTe gratefvl to everyone who contributes and would encourage all our members to give praYeIlY in the light ofongoing increased expendilwÉ. Fve are extremely gratefvl to all wlzo organife our Ft4pthai¥ing events throughout the year. Their hard work and organisational skills. Reserves Poli¢y We do not nortrLally have reserves in our u[estriCted fund. However, the remainder of the legacy which we received in 2020 has been trdllsferr¢d to a separdte fun The Church also held £169,963 of restiicted funds which have IKen provid for the purposes specified in Statement of balall Note 2
Trustees, Annllal Report Year ended 31 December 2023 Structure Governance and Management Governing Document The Church is administ¢r¢d in accordance with the tern)s of the Deed of Constitirtion Model Form. Reeruitmenl and Appointment of Trnstees Members of the Kirk Session and the Congregational Board ate the clwity tnjstses. The Kirk Session members are the elders of the church and are chosen from thos¢ membeTS of the church who are considered to have the appropriate and skill& Th¢ n)inith, who is a member o£the Kirk sessio is elected by the congregation and inducted by Presbytery. The Congregational Board is 4)pointed from WAthin the congregation and members of the congregation are invited to nomiDate individuals who ar¢ believed to have the skills and con]mitment to contribute to the jnanagement affairs of the Churcty to become Jnembers of the Board. Board Members then appointed at the Stated Atjnual Meeting and s¢rve for a period of tbtte years after which they must re*lection at tbe next Stated Annual Meeting. Organisational Strneture The Congregational Board is chaired by the millister and meets eight tim a year. Certain responsibilitics ar¢ d¢l¢gat¢d to the FIrnCe Committee and the Propety Committee &s appropriate. The Kirk Session vthich meets six titlles a year is responsible for spiritual affairs within the Chll Objectives and Activities The Church of Scotland is Trinitarian in doctrille, Refornied in tradition aJLd Presbyterian in polity. It exists to glorify God and to work for tbe advancement of Christ's Kingdojn throughout the world. As a national ChurcE4 it acknowledges a distinctive call and duty to bring the ordinances of relIOll to the people in every parish of Scotland througb a territorial ministry. It Co-operates with other ChwGb¢s in various ecumenical bodies in Scotland and b¢yoll(L
Independent Examiner's Report to the Truslees of Tron St Mary's Parish Church I report oll tbe accounts of the charlty for the year eed 31st December. 2023 which are set out on pages 7tol2. R¢spcetive responsibilities of trll5 examiner The clwity's trustees are responsible for the preparation of thc ac£ounts in accordance with the temis of the Charities and 'l'nth Tnv&%tment (Scotland) .4ct 2005 and the chItiCS Accounts (Scolland) Regulatioffts 2006. The cl]arity trustees consider that the audit requirement of R¢gll]ation 10(1) (d) of tbe Accounts Regulations doe5 not apply. It is m). s[KIn$1bII1ts to cxan]ine the accounts as required under section 44(1) (c) of thc Act and to state sthethcr particular mattcrs hai'e come to my attention. Basis of independent ex&miner's slatsmeDt An examination is carried out in accordance with Regulation I l of ihe Charities Accounts (Scotland) Regulations 2(K)6. An exarnination includes a revievi of the accounting record5 kcpt by the LIHrity and a comparison of thc accounts prnted Thith thosc recor(L8. It also includes consideraiion of any Ullusual item8 or disclosurcs in the 8ccount& and seeks explanations from the trustees ¢oncerning any such matters. Thc proccdurcs undertaken do not PToiide the ei'idence thai would b¢ wuinyj in all audit, and consequenlly I do not express an audit opinion on the view giN'en b), the accounts. Independent examiDer's stalemeDI tn the course of my examinatio no tter has cA)ttLe to my attention rhich givcs m¢ re&sonable cause to lIeVe Ilt in an} malerial respect the requirements.. . lo kccp accounting rccords in a¢coTdaDce with Section 44 (1)(a) of Ille 2(K)5 Act and Regulation 4 of the 2006 Accounts Regulations, and lo pr¢par¢ accounts which accord 1th the accounting records and comply ivith Regulation 9 of the 2006 Accounts Regulations have not been meL or. to i*hich, in my opillio attention should be draThn in order to enable a proper und¢TStandino of the accounts to be aCh¢{L Ilddress.. 4) BallItrae Drive Newton Mean]s, G77 5TB Date 9th March ?025
TroD St Ma 's Parish Church Recei tsandPa ments Account Ye ar Ended 31 December 2023 Fuud 2023 Tot 2023 Totsl 2023 2022 Recei £31225 6.778 38,003 31.945 Leg1¢& Actsviti¢8 for GelleratingFunds Bank & Deposti inthst ergy rebate £ 3,689 3.689 1.489 98 3.703 262 1.483 98 £ 35.018 £8261 £43279 £35.910 Rental of premi £1260 £1260 £1.391 £154,716 £154,716 £185,181 OtherReceipts 427 427 Totsl ReeeA £ 36278 £ 163,404 £199.682 Y222,482 ents ote Costs of generaling funds Cbaritable 2Ctivities Governanee eosts £108 £57.013 £108 £199.832 £142.819. £161(K)9 TotaI Pa ments £57.121 142.819 199,940 £162,009 Excess of Receipts over Payments for the year bdore transfers 4 20.843 £ 20.582 -£261 £60.365 Transfers 20,615 20.615 Excess of Receipts over PA)IDents for the year 228 £ 20.582 £20J54 60,365
Tron St Ma 's Parish Church ststement of Balances At 31 December 2023 LFnrestTitttd RL¥tritled dg Total 2•23 Tot81 2022 2023 2023 Bak & De osil Balanees Bank & deposii balallces brougtrt forward £20J93 £149,38l £169,974 £120.527 Movement in ye&r: Excess of Receipts over thc ye £ 20,iW2 £ 20.353 60,366 Bank & deposii balances Carried fon¥¥rd £20J64 £169,963 10,000 £1?27 £180,893 BaJ& LEgacy Fulld £0 Assets Clift Aid Re¢¢iv8bl¢ £2,1 2100 £1.890 Liabilities 8571 8571 £7,371 The accounts were approved bv the Kirk Session and Pinancial Board on For 2nd Dn Ihalf of the Kirk Session and Financial Board StS5ion Clerk Treasurer
Tr Si i¥1 's Parish Chmre L -J r¥st¢t HthuDerallorL aDd Rtlatrd PartyTnrnctirms the }far 2023 TeIqAM..7A)Wll and Sdri¢S. eivwj £4%É5 ID TQE Tra l Movements ID FlldS AtYID orlFu[j Legacy £W9J 56WS i0j Rutrict¢d r £1291 £H.rL4 £113> 5.L41 9.J77 t17l4 £5J76 FullJ FIDl> 156Ag3 £149JÈl 1&3.4fy) $142Mig LIS9) TOTALFtNDS 141.Q Fund8 F#bFK Fund. Th¢Trt¢e5 b3VC 5¢t asith fiJntstrAtb¢Jnat¢QfthC(JWrth Clinute chauellge knsur4)loM the crri •¥J f4mitySUPWXt74r¥k (rri&l0ln tbt local * plty 8upw t¢¢t. ThEo wOtkwithl(ulJA1lstOIIP ikn wethew liyes 8ThdKhieYe Iheii fu]1 potatiai. Iw¢v FundThe CoDgreEi0llI1d?nNw decJLd "1b]sTn[WthLd be y.9x#0f ts LES7 W&5 ustyj l%1 )artoarth M&M knth2BOxdWd to act- t¢miiderof Johj. Thc thr¢h wonld like tothaDkth¢ fOll)gI11D7kn gmt I2[d$TO nd famjty Supp pwjBGI G12sgow Lity{AmJTl VrnpaLIFuiidet8 Thc 9¢)01 IrAI4y The RolKrtsonTtust ccvs
Fwids T•1 3. ADAlysi¥of Dollatio WFOSthvtsQifjAk11 £6.749 £13.207 £4.455 £AJ64 £917 £1.573 £31365 £4749 £13207 £4.455 £4.364 £917 £1.573 £0.746 £12.050 £5263 £4283 £1285 £320 £29.947 (lP1} 4. ADHlysiq of Otherlncome £iTro £3.695 £20.615 £98 £25.628 £1220 £1391 .704 £2D.615 £25.628 .095 S. Anly51s ofpayents Costs of gentratlng funds J08 108 £108 £iog Chritsblt a¢tMdes 497 1.439 497 .439 .767 1240 3.18 1240 3.180 4.746 1200 3.659 3.432 70 3.003 8,029 1.885 3.146 3.146 336 4,151 336 4.151 1433 418 504 300 io.wo 424 50¢ 31X) io.w) Lcg&cYBD 29378 108.O¥J <258 29378 10&083 5J58 33292 85.B09 761 FaknicFJ 57.121 142.819 199940 161008
& Trjknlster's Sdpend i%ats£35369. 250 LodgingHouscMission specAppeal 24
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CIIURCH OF SCOTLAND GENERAL TRUSTEES 2023 2022 CAPITAL ACCOUNT Credit Balances held at 31 December at Cost 6,509 6,325 Market Value of Balances at 31 December 9,077 9,740 REVENUE ACCOUNT Credit Balance at 31 December 2.721 2,352