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 InVeStrr￿nl {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. Reforn￿d in tradition and Presbyterian in polity. It exists
to glorify God aThJ to work for the adVance￿￿Trt 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 Se￿￿e
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
¢0￿re88t10n. 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 dr￿d foodstuffs are also handèd out.
Members of the congregation deliver these to peo￿e'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 nUM￿r of bcal groups Inc1￿ling GI￿ldin& Martial Arts, Judo and Tap
dancin8.
Achievements and Performan
After the turmoil of 2023, 2024 has a year of con50lKIat￿Th 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 P￿bytery Mission Plan for the area durinB 2024.
However, after many discussions. aBreerr￿ntS 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 Mirl￿tel 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 Mar￿e. Ex￿end[￿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 rest￿ed 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 com￿re￿ 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 £20￿20 12023.. £20.6201 which have been provkled for the
rposes specified in Note 2.
Structure, Governance and Managemont
Govemlng 00￿ment
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 a￿1 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 con￿gatIon and inducted by Presbytery. In a ministerial
vacancyi Presbytery appoints an Inteiim Moderator who is atso a trustee.
The Cong￿88tional Board is appointed from wiihin congregatlon and n*mbers 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 tr*come 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 ￿rn￿l￿ meets erght time5 a year, 15
reswllsi￿e 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 cong￿88119n3I 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 reS￿nSIble for both spiritual and tempc*ra
affairs within the church. According￿ cO￿regatiOnal 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 Lit￿OW
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 LIt￿W *
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 mÈm￿lS 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 C￿rk.
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 wh￿h 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) a￿1 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 wh￿h 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 reqU1￿ment 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 inCIL￿e5
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 o￿niOn. attent￿n 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
Re￿IptS
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
T￿sU

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 ISCDtIar￿IAct 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 SuȥJort
Y&C Workers
121
618
20SKM)
16001
20
20.000
20,620
16(MJl
20,020
T￿￿1 FHnds
115.091
97.080
191.4371
120,734
Purposes of Funds
Phygroup - this covers fees and fU￿lIal$ln8 income re￿Ned less running costs incuTted. The
Playgroup was ¢105ed in June.
MlsslonoryFund - the purpose of this fund is to enalAe members to contritrtrte to the fInar￿la1 needs
of individuals or agencies involved in m￿S1On actwity lincludir¥ traini￿) where those individuals or
agencies are known personally and supported by members in prayer.
chnstion 5upportFund - thi5 fu￿1 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 expe￿e5
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
6￿92
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 reS￿ct 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 a￿1 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
Depr￿le￿I0n 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 GeT￿ra1 Tru5teek No consideration is
payable for the use of these asse15. The church is re5pon5itle for m￿tIt￿ 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 i￿l￿ded 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 PkcLach￿n- to support their vkyk ￿•th SwM"TrJ in kI5sion
Scriplure Union . to thetpnwt al Aln*riehe
Lodgi￿ Housè Mlssron
Fbpe for (*s
DaM"d arKJ Joyce SvAn - to supp(%t ￿1r n1ssir￿ v*yk in &fi￿}urgh
Scripture Lknion Scoknd
UFM worktr￿de for Mvrk in Barcek¥Kg
SIM USA
EKery kk)n￿ for Christ. lo suppjrt Skn*Brt A[Klers￿'S ME¥k in East Renfr￿Ire
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 l￿eS 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 fa￿c. 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 eMe￿ing in relation to the Castle and reports to the
Congregational Board.
No obligation or cost is recogni5ed at the date of the re￿rt beCa￿e 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