Maxwell Mearns Castle Parish Church keceipts and Payments Accounts for the year ended 31 December 2024 Congregation No: 160874 Charity No: SC01T317
Maxwell Mearns Castle Parish Church Trustees. Annual Report for the year ended 31 December 2024 The Trustees present the annual report and a¢count5 for Maxwell Mearns Castle Parish Church I'MMCPC") for the year ended 31 December 2024. The accounts have en prepared on the Receipts & Payments basis in accordance with the Charf(ies and Trustee InVeStrrnl {Scoilandl Act 2005. the Charitles Accounts1Scotlandl RegulatIor 21J)6 13s amended) arKI the RegulètK)ns anent Congregational Fina e approved by the General AssemNy of ihe Church of ScotLand in 2016. Objertlves and Acti¥ltles The Church of Scotland Trinitarian in doctrine. Refornd in tradition and Presbyterian in polity. It exists to glorify God aThJ to work for the adVanceTrt of Chiisvs Kin8th)m throLEhout the world. As a national Church. It acknowledges a distinctwe call and duty to bring thè ordinances of religion to the people in every parish of kotland through a territorial ministry. It co-operates wtth other Churches in vario ecumenieal bodles in Scotland and beyond. The foundatlon of the Church's lrfe continues to be the weekly Sunday rM)MI worship, with the See starting at 10.30am during 2024. Following the Linkage wilh Clincarthill Parish Church in January 2026 the starting time has changed to 10.00am. A lèr8e numbei of the congregatKJn and sometime visitors stav behind after the service for fellowship and tealcoffee. An online magazine is produced weekly infomiing folk of the services and of thiw happening in and arouThl local churches. Much also happens during the week There i% a Prayer Group which meets once a week while the Castle Café also meets weekly for a quiz/ singalongl talk as well as chat and a cuppa. Mums and Toddlers meet weekty, durfng term time - the group. whKh is very well attended. is run by a group of ladies from the ¢0re88t10n. There was abo a PLiygroup this Ce3 at the end of the 2023124 session. Love Your Nel8hbour Club ILYNC} is an offshoot of East Renfrewshire Good Causes IERGCI. It provides tleaning item5 on a referral basis for those in need. Tinned and drd foodstuffs are also handèd out. Members of the congregation deliver these to peoe'S homes. MMCPC 15 a150 a hub forthe checking of lythswood Christrna5 Shoeboxes. Volunteers from the cowegation and their friends basically Customs check the boxes. The boxes went to Ukralne in 2024 and again in 2025. A small group collected items to add to the boxes. As Btythswood lost their large commercial unit in 2022 we aL%o store "fillerf in a room off the garage where the work lakes place. The halls a 8150 used ty a wmle nUMr of bcal groups Inc1ling GIldin& Martial Arts, Judo and Tap dancin8. Achievements and Performan After the turmoil of 2023, 2024 has a year of con50lKIatTh as we have moved forward under Trew leadership as can be seen from the list of Trustees below. Rev Mike GargTave, has Continued to a boon as our Lo¢um. Regrettably it was not possib to concludè Pbytery Mission Plan for the area durinB 2024. However, after many discussions. aBreerrntS We struck for all the churches within the Cluster in 2025. In our case it involved a linkage with Clincarthill Parish Church and Presbytery conducted the forrnal service of linka8e on 22 January 2026 Introduci Rev Stuart Love as the Mirltel of the linked Charge.
Maxwell Meams Castle Parish Church Trustees. Annual Report for the year ended 31 December 2024 Flnancial Review It is KAeasing to be able to report that despite the inevitable signtfitant drop in offerings, there was a surplus of over £6,(0 in the unrestricted funds in 2024 12023 5urplu5 of £151J(KJl. Hall lets S}wed noteworthy increase and we We able to let the Mare. Exend[re was well controlleil with large savings f rom a revision in the arrangements to meei the cost of ministry to take account of changed circumstarices and a cut in local staffi costs. Fakn'c repair costs were also well down. However, like many, we were unable to avoid a substaniial increase in heating costs. In 2024 there was a small deficit of £6CO in the rested funds as a result of 2 grants made from the Support Fund12023 deficit of £46,IM)I. Overall that means a surplus for the year of almst £6.1XKJ comre with a deficit of £31AKJO in 2023. Re5enwes Policy The charity truslees have considered the reserves required and have taken into account their Current an(1 future liabilitie5. It is the Trustees. policy to ld reserves of approximately 6 nv)¢rths expenditure including designated funds. At the year Ènd the church held unrestricted funds of £IOL1,714 12023- £94,471), made up of the General Furvj of £1.714{2023.- £92.9511 and the Playgroup Fund reserves of £nll12023.' £1,520). The church also held restricted funds of £2020 12023.. £20.6201 which have been provkled for the rposes specified in Note 2. Structure, Governance and Managemont Govemlng 00ment During 2024, the Church was administered in accordance with the term5 of the Model Deed of Constitution. In May 2025 it changed io a Unitary Constitution. Recrultment and Appointment of Trnstees Under the Model Deed of Constitution, Membe of the Kirk Se[On and ihe Congregatlonal Board are the charity trustees. The Kirk Session members are the ehjers of the church a1 are chosen from those rnembers of the Church who a considered to have the approwate gifts aNI skills. The minister, who 15 a member of Kirk Se55ion, is elected by the congatIon and inducted by Presbytery. In a ministerial vacancyi Presbytery appoints an Inteiim Moderator who is atso a trustee. The Cong88tional Board is appointed from wiihin congregatlon and nmbers of the congregation are invited to nomlnate Indivlduals who are believed to have the skills aThJ commitment to contribute to the managernent affair5 of the Church. to trcome members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a perk)d of three years after whKh they must seek reelectson at the next Stated Annual MeetirE. OTgani5ational Strurture Under the Model Deed of constitut, the Session, whKh rnl meets erght time5 a year, 15 reswllsie for spiritual affairs within church. The members of the Kirk Session are also members of the Congregational Board.
Maxwell Mearns Castle Parish Church Trustees, Annual Report for the year ended 31 December 2024 The cong88119n3I Board is rèsponsible for the temw)ral affairs of the churth. It is chaired by the minister or a designated member, elected from its memlKrship. 3150 JK)rrnally meets eight times in a year. However, undef 3 Unitary Constitution, Ihe Kirk Session 15 reSnSIble for both spiritual and tempc*ra affairs within the church. According cOregatiOnal Board ceased to exist on 14 May 2025 on the change to a Unwtary constitution. New Flnance and Pastoral ca tearns have been cfeaied. Relerence and Administratlve Inforniation Charity Name: The Name the Charity is Known By Charity Registration Number- Congregation Referen Number: Contact Address Maxwell Mearn5 Church of Scotland Maxwell Meam5 Castle Parish Church SC017317 160874 The Church Office Waterfoot Road Newton Meams Glasgow, G77 5RE Trustees Kirk Sesslon Members Rev A Dillon Rev D Sutherland Rev J Gernmell Rev S Love R Barclay l Barkley C Dunn C Govan (to 14151241 (from 1415124 to 10191241 (from 1019124 to 11121251 (from 11121251 l Ltthgow W LitOW N M3cKenzie D McNlcol H Rttssell P Sivitèr K Walker M Walker (from 61101241 (from 61101241 (from 513124to 28151251 (from 16161241 (from 5131241 (from 513124 to 28151251 (to 12111251 (from 61101241 (from 61101241 (from 61101241 Congregational Board Members (elected) B Adkins (from 5131241 M Campbell (from 5131241 Sclark (from 5131241 Gcuthbert Ifmm 5131241 A leDvard Ifmm 5131241 l Lithgow * (from 11191241 W LItW * A Lowson D Lowson M Scott K Walker * Mwalker * Ifrom 5131241 Ifrom 5131241 Ifrom 5131241 Ifrom 5131241 Ifrom 5131241 Ifrorn 5131241 * Ordained as Elder 6110124 With the change to a Unitary Constitution on 1415125 the elected mÈmlS of the CoTrdre8ational Board Ceased to be Trustees. However, they continue to serve on teams but have no vote.
Maxwell Mearns Castle Parish Church Trustees, Annual Report for the year ended 31 December 2024 Principal Offlce-bearers Minister.. Interim Mo(lerator Rev S Love (from 22IV261 Rev A Dillon (to 14151241 Rev D Suthefland Ifrom 1415124 to 10191241 Revj Gemmell {from 1019124 to 11121251 Revs Love Ifrom 111125 to 2211/261 Session Crk. C Dunn Ito 12111251 D McNicol Ilrom 12111251 Clerk to the Board.. C Dunn Ito 12111251 D McNicol (from 1211125 to 14151251 Church Treasurer. Vacant (to 3111241 J Bark¥ (from 411/24 to 28151251 P Sivrter (from 10191251 Independent Examiner R Coulter CA 91 Hillend Road Clarkston G76 7Xt Banker5 Wirgin Money The Avenue Newton Mearns G77 &4A ststement of Trustees, Responslblllties The Trustees must prepare financial statements whh give sufflclent to enable an appreciation of Ihe transactSons of the Church during the financial year. The Tnjstees are responsible for keepinB proper atcountlng records which, on request, must reflect the financial w5ition of tk Church at that time. This IM15t be done to ensyre that the finarKial statements compty with thÈ Chariiies and Trustee Investment (Scotlandl Act 2Crf)5, the Charitles Accounts {ScotlaThJl Regulations 2W6 las amended) a1 the Re8ulations Anent Congregational Finance approved by the General Assembly of the Church of ScotlarKI in 2016. They are also responsible for safeguardir#d the a55ets of the Church aThl nwst take Teasonable steps for the prevention andlor detection of fraud and other irre8ularities. Approved by the Tntstees on 241212026 and signed on thelr behalf by. Session aerk
Maxwell Mearns Castle Parish Church Charity No: SC017317 Independent Examinerfs Report to the Trustees of Maxwell Mearns Church of Scotland I report on the accounts of the charity forthe year ended 31 December 2024 whh are set out on pages 6 to 12. Respectlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the term5 of the Charitie5 and Trustee Investment (Scotlandl Act 2CK15 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charity tTU5tees consider that the audit reqU1ment of Regulation Iolllldl of the Accounts Regulations does Nit apply. It is my respKJnsibility to exami the accounts as required under section 44Illlcl of the Act and to state whether particular matters have come to my attention. Basis of independent examinerfs Stslement An examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotlandl Regulation5 2(NJ6 la$ 3mende(11. An examinatron includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also inCILe5 consideration of any unusual items or disclosu$ in the accounts, and seeks explanations from the trustees conceiriingany such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, arKI consequentty I do not express an audit opinion on the view given by the accounts. Independent examnerfs statsment In the course of my examination. no matter has come to my attention which gives me reasonaEAe cause to believe that in any material re$t ihe qUIreMentS.. to keep accounting records in accordance with Section 44 Illlal of the 2005 Act and Regulation 4 of the 2IN]6 Accounts Regulation5 las amendedl. and to prepare accounts which accoid wtth the accountirE records al tomply with Regulation 9 of the 2006 Accounts Regulations las ameThJed) have not met, or 2. to which, in my oniOn. attentn should be drawn in order to enable a proper understanding of the accounts to be reached. R Coulter CA 91 Hillend Road Clarkston G76 7XT 51312026
Maxwell Mearns Castle Parish Church Receipts and Payments Account for the year ended 31 December 2024 Funds 2024 Funds 2024 Totsl 2024 Total 2023 Note ReIptS Donations Legacies Activities for Generating Funds Bank & Deposit Interest Investment Income Hall lets Rental of Premises Grants Drnwn down from General Trustees Playgroup 47,220 47,220 136,404 5,000 5.451 5,451 4,306 12,433 14.4LKI 12.433 14,400 7,295 1,973 5.2(X) 7376 5,200 7,376 6,171 15,839 97.080 97,080 176,988 sets and Invesiments Sale of f ixed assets Sale of Investments Totsl Recelpts 97,080 97,0 176,988 Payments Cost of Generating Fun(ts Charitable Actniities Governance Costs 2,016 88.821 2.016 89,421 208.1J)O .837 91,437 208,CM)O Assets & Imiestments Total Payments .837 91.437 208,txJ) EM¢essllDeli¢ltl of Receipts over Payments forihe year before transfers Transfers 6,243 {f(x)I 5,643 131.0121 EMcess/lDÈfKitl of Recelpts over Payments 6,243 6001 S,643 131,0121
Maxwell Mearns Castle Parish Church Statement of Balances At 31 December 2024 unrestricted RestrKted Funds Funds 2024 2024 Total 2024 Total 2023 Note Bank and Deposit Balances Bank and deposit balances brought forward 94.471 20.620 I,091 146.103 Movement in year. Exces51(Defi¢itl of Re¢elpts over Payments 6.243 IfAJ)I 5,643 131.0121 Bank and dep051t balances carried forwar(I l(K).714 20,020 120,734 I,091 Investments at maTketvalue None BuildinBs Equiprnent Gift Aid Receivable 130,1))O 5.431 130,(K)O 5,431 17,LK)L) 130,OCf) 7,938 7,OLX) 17.(KKJ 17,1 135,431 152A31 144,938 Llabilitie5 Givingto Grow Accruals 1253 1.253 s,0 5,000 The accounts were approved the TTustees on 2412126 and signed on their tehaif bw. Sesskni Clerk PknJ TsU
Maxwell Mearns Castle Parish Church Notes forming part of the accounts for thè year ended 31 December 2024 Basls ol Accountlng These accounts have been prepared on the Receipt5 & Payments basis in accordance with the Char4ties and Trustee Investment ISCDtIarIAct 2005, The CharitiÈs Accounts Iscotlandl Regulations 2006 las amended) and the Regulations anent Congregational Finance approved by the General Assembty of the Church of Scotland in 2016. 2. Movement in Funds Atljan 2024 Recelpts At 31 Oec 2024 Payments Transfers Unrestrlrtedfunds aygroup General FurMI 1520 92351 7376 89.704 113.4811 177,3561 4585 14,5851 ILKJ.714 94,471 97.080 190.8371 100.714 RestrKtedfunds Missionary Christian SuÈ¥Jort Y&C Workers 121 618 20SKM) 16001 20 20.000 20,620 16(MJl 20,020 T1 FHnds 115.091 97.080 191.4371 120,734 Purposes of Funds Phygroup - this covers fees and fUlIal$ln8 income reNed less running costs incuTted. The Playgroup was ¢105ed in June. MlsslonoryFund - the purpose of this fund is to enalAe members to contritrtrte to the fInarla1 needs of individuals or agencies involved in mS1On actwity lincludir¥ traini) where those individuals or agencies are known personally and supported by members in prayer. chnstion 5upportFund - thi5 fu1 was established to susyirt those locally in financial nèed. Youth ond Chlldren s Workers FuJJd- this fund was established as a result of the National Giving Day in 2021 with the specific purpose of fundiry the work of a Youth aThlChildren's Worker.
Maxwell Mearns Castle Parish Church Notes forming part of the accounts for the year ended 31 December 2024 Unrestfkted Restrkted Furtds Funds 2024 Total Total 2024 2024 2023 3. Analysls of Donatlons Offerings Tax Recovered on Gift Aid Donaliors Other Donations 46.788 46,788 114,184 21,347 873 432 432 47.220 47220 136,404 4. Analysis of Payments Costol Genemtinglunds Costs re letting manse 2,016 2.016 Churftable Artlvftles Giving to Grow/M&M allocation Presbytery Dues Minister's expee5 Locum Pulpit Supply Coumil Tax Other salary Costs Fabric repairs & maintenance Heat ar light Insurance Water charges Cleaning Ground maintenance Photocopier CCLI Telephone Computer & AV costs ot1[ Office costs Youth Work expenses Local Outrea¢h Distributions to Mission5 24,928 6,396 416 24.928 6.396 416 6,835 2,034 361 12.903 6,892 12549 4,931 90.196 5.399 1,570 6B35 2.034 361 12,903 692 12y9 4.931 263 3,589 54.150 14.539 8,603 4,728 104 5.839 1.356 434 1.301 614 4.533 1,226 53 1,366 4533 1.226 53 1,366 600 362 2.119 117 362 2,119 117 2(Kl 2.124 4,271 3,954 4,285 88321 89,421 208,000 Govemtsft Costs Independent Ex8mine¢s Fee OtherPoyments Purchase of Fixed Assets- Equipment Total 90,837 91,437 208.0(KI
Maxwell Mearns Castle Parish Church Noles forming part of the accounts for the year ended 31 December 2024 5. Trustee Remuneration and Related Party Transartions During the year £777 was paid in respert of council tax and travel expenses for the former minister. and one trustee received £282 in reSct of travel expenses durirg the ¥e3r. In addition Norman MacKen2ie received £9(KJ in respect of pulpit Su. Mr A Leonard's company received £2.947 in reS[t of maintenance and improvemertt work carried out durln8 the year. 6. Mlnisterfs Stipend All Church of Scotland congregation5 contribute to t National Stipend FuThl which bears the costs of all ministers, 5tipend5 and erryAoyer's rontriljutlo for national insurarKe, pension and houyng and loan fund. Stipends are paid in accordance with the national Stipe scale, which 15 related to year5 of service. For the year under review. the minimum stipend was £31.642 a1 rnaximum Stipend lin the fifth and subsequent years) was £38,884. 7. Flxed Assets Manse 8uiklin8s Equlpment Total CosV6oL Value a 1 Jan 2024 Purchased during yèar Disp05als during year DeprleI0n f¢X year 7,938 137,938 12.5071 125071 CosVBcx Vakn * 31 D 2024 130,(NXJ 5.431 135,431 The Charity has the Tight to occupy and use for its charitsble ofyects certain tar8ible fixed asset5, Including the Church and Halls. vested in the Church of Scotland GeTra1 Tru5teek No consideration is payable for the use of these asse15. The church is re5pon5itle for mtIt all runnire cosls including repairs and maintertèn¢è whith are charged to the Receipts & P3ymentsAccount in the year in which payment is made. The Manse, which 15 vested in the name of offire arerS of the Chwch, is ilded at cost. No deprecation ss charged as the trustees are satisfied that the market value cortsiderably exceed5 cosl based on quoted selling prices of similar local properties. Equipment C05ting in excess of £io,orJ) is irKlwled in fixed assets arml depwkated on a siraight line basis over 5 years. io
Maxwell Mearns Castle Parish Church Notes forming part of the accounts for the year ended 31 December 2024 8. Dlstrlbutlons to Missions 2024 2023 H WkMcol- supwt for ilh GARE k & Debbie PkcLachn- to support their vkyk •th SwM"TrJ in kI5sion Scriplure Union . to thetpnwt al Alnriehe Lodgi Housè Mlssron Fbpe for (s DaM"d arKJ Joyce SvAn - to supp(%t 1r n1ssir vyk in &fi}urgh Scripture Lknion Scoknd UFM worktrde for Mvrk in Barcek¥Kg SIM USA EKery kk)n for Christ. lo suppjrt Skn*Brt A[Klers'S ME¥k in East RenfrIre ithion Church Mani 500 500 500 450 450 450 3CQ 3L 295 290 250 4.285 9. Contingenl liability The Church property which the Charity leS a vested irt thè Church of Scotland General Trustees. The Church grounds also contain Meam5 Castle. Mearn5 Castle, wtrmch 15 attached to the Sanctuary, is a 15th century building Grade A Listed'At Risk" In 2019. a meeting was held with representatives of the General Trustees Glasgow Presbytery to discus5 the way forward for MeaTn5 Castle followire conceTrs over the risk to the CorqTegation and the general publlc from the effects of deterioration of the castle fac. Followirvd the meeting, some work was carried out including sealing w4rKk)ws and measu$ to wevent bird access. A small committee continues to monitorany issues eMeing in relation to the Castle and reports to the Congregational Board. No obligation or cost is recogni5ed at the date of the rert beCae the nature and circumstances of an event quIring expenditure and the amount of S[h expenditure camot be rneasured reliably arKI is not probablè. 10. Collectlons for Thlrd Parties 2024 2023 Lodging House Mission ER Good Causes 326 326 652 li
Maxwell Mearn? Castle Parish Church Year ended 31 Pocomber 2024 Appendix FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL AccouNr Credit Balances held at 31 December at cost Market Value of Balances at 31 DecemLEr REVENUE ACCOUNT Credit Balance at 31 December 1,674 1.187 12