East Kilbride: Greenhills Parish Church of Scotland TRUSTEES, ANNUAL RIPORT RECEIPTS AND PAYMENTS ACCOUNTS 2024 Congregation No: 17 1104 A Charitable Body Charity Number: SC 030300
Reference and Administrative Information ChaTily N<ltne= E<lSt Kilbride: Greeiihills Parish Cl)ur¢h of Scotland Chai'ily Regislralion Nu1be1.: SC030300 Coiigregation Reference Nuinbci.: 17 1104 Coiilact Address.. 28 Mall¢2Td Cirscent East Kilbiide (i75 8lJ14 was Tirasuiti- duriiig) the pei'iod I. Ji111 24 10 31 Dc¢ 24. 'I'riistees Prliicii)al Office-l)¢arer.¥ Miiii%lei': Ii)teriin Modci'atDI': 8c8si()ii C'lerk,. C.'liiii'Lh -fiE<isuiei': Indepcndont Trixiimincr Bankers Ban1< of Scollaiid, Priiices Mall. Easi Kilbride
Triistees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document The Cliurcli is adinii)islei'ed in accoi'daiicc with t11C tei'ms of the Unilary ConstitLltion of the Cliurch of Scotland. Re¢ruitm¢nt and Appointment of Trustees Uiidei. tlie U11it<11'y Constiliilioii Imeinbers ot Ilie Kii'k 8essioii are the cliai'iiy triistees. Tlie Kirk Sessi()11 Inciiibei's c11E tlie eldei's ol. Ilie cliurcli aiid are ¢l)osci) froiii Iliose nieinbers of tlie congregation wlio are consi(ILI'cd to liavc Ilic appiY)pi'iale gilts aiid skills. Tlic mii)istei', who is a iii¢inbei' ol: the Kii'k Session, is elected by Ilie coiigJi'egalioii aiid indLlCted by Pi'esbytery. The Intei'iiii Modei'atoi. ts appointed by Pi'csbyteiy wheii the cliai'ge has no ministei.. Organisational Structure The Kii'k Se55ion n011nally iiieets six tiimes in a yeai. aiid is chaii'ed by tlie minister (or Inleriin Moderator). Cei'laiii iespon8ibililics al'c d¢l¢gal¢d lo I'lie finaiice Co11n71tee, fuiid Rai8ing Cominiltee. 14all l.,et.8 Conveiioi.. Pasloi'al Care ComniillLc, Pr()pLI'ly Coii)iiiillee and Woi'sliip Committee as apprupi'icilL. Tlicqc iiiv()Ivc ¢xtr4 chiii'cli Iiielbel.s. 'fiie Kii'k Scssion is I'cspuiisible I'or bntli 8PiI'itiial a'ffaii's lid tei)Ip(Ii'al ¢l'llaii's witliiii tli¢ ¢l)ui'¢h. Tlie ¢oi)gregalion is pai'l of the CIILlI'ch of Scoll¢ind'5 Pi'e8liylei'y system, Forth Valley and Clyde8(lalc. C.ui-IL'iiI l)l¢iliS ¢iivisJ&Je a ljiiion witli tliL i)Iii'i,%li ol. WL,%lwood. Objectives And Activities Tlie Chiirch of Scol'laiid is Ti'i1iil¢1fii¢ li iii docti'iiie, Refoi'mcd iii Ii'adition aiid Prcsbyl'ci'ian iii polity. 11 exists lo gloi'ify God aiid to work loi. Ilie advaiiceinei)t of Chi'i8l's Icingdoin tliroughoiit the world. As ¢1 lidlioiial Cliiii'cli, il ackiiowlcdgcs a disliiiclive Call lliid dilly I'o bl'ing Ilic 01-diiiaiic¢s ot i'eligyioii to tlie pcoplc iii every parisli ol. Scotland tlii'oLigli a ILI'i'itoi'ik)I iiiiiiisli'y. It co-opei'ales witli oihei. CIILlI'cli¢s in vai'ious ecuimLiiicÈil ix)dies iii 8coilaiid aiid l)eyoiid. Greenhills Parish Churcli tries To follow Jesus, commandments- to love God- to lov¢ our neighbour To work together in hope and fAith for Christian values To support the Chureh's presence- in our ¢ommunity- in our world. Scrving Jc8us who is The Wlly? The Truth, The Life.
Trustees, Annual Report (cont.) Year ended 31 December 2024 As well as tlie ijorimal woi'sliip 011 Sundays tlie con¥iegation parlicipELtes in sei'vices to inark iinpoi'lanl ev¢nls in the Cl)i'isliic 11 y¢- aiid joiiitly witli othei. local cliiircl)e8 for Chi'istiaii Aid. Woi'ld Day of Pl'ayer, Leiit Stiidy Group, Easlei- services, Tuesday Discussioii GroLlP, etc. Tl)ere al'e also links with tlie two local pi'imai'y scliools. M1< Iiy of tliese, liowever. have not LesuiMed siiice tli¢ Covid paiideiT]iC. Nornially, scivice to tlie coiiiinun.ly is provided thi'oLlg,h the pi'ovision of aftoi'dable accoinmodation. The normic I groiips; Raiiibows 4 <1 Ioc<il ciaEI group. danciiig groiips. Ilie Gi'¢enhills Paiitoiniii)e Cliib. a Commiiiiiiy Dog raining Cla%s, local COLiiicilloi- siii'gei-ies. siii'gerics t-or the local MSP, Z,IilT)b¢i, Riigby Tols, K1( l'ate. elc.. as w¢ll a8 weekly coffee nioi'iiiiigjs and cliui'cli gi'oups sucli as Ilie Choir and (Jui Id. and tlie R¢.dc¢ined Clirisliaii Cliiiicli of God wlio hol(1 bible studies on Wednesday eveiiiiigs. Achievements and Performance Nornially, aroiiiid 40 Inembers attended woi'ship each Sunday iiioi'iiing. Tlie seatingy iii tlie SaiictU¢1l'y was reai'raiigcd aiid Sciiiilisiiig stations inslalled. Cleai)ii)g aiid Inaterials foi. disiiif¢ctioii o'l siii'faces was piY)vided iii all ar¢as. Tlie coiigi'egation's mcinbei'sliip iii 2024 is al'OLiiid 92. Financial Review Flall let payiiieiits conliiiue lo be a good soiii'ce of I'evenue. Geiici'al Lxi)cnditui'e was down duriiig tlie ycar as no Imajoi. expeiises incLlI'red. OLir coiiti'ibulion lowai'ds Ilie Giviiig to Grow fliiid was ¥1aid iii 'frull. Tlie foi'inei. Mans¢ was sDld iii .luly 20L3 witli Ilie procccds beiiig lield li) el 'feinporui'y Fiii)d, oli its belialf. by tlie General TrLl8lees of Ihe Cliiii'cli of. Scotlai)d. Trustees, Annual Report (cont.) Year ended 31 December 2024 Tljei'e is sole anxiety ovei. IhL consequences o'f tlie Missioii Plaiiiiiiig pi'ocess beiiig carried out by tlie church in genei'al. lii pai'ticiilai. Ilie recommendalioii Ihal our biiilding slioiild be closed. We have put a case toi-ward lo uiiite wil'li 11-Lslwood pai'isli chuirli. The congrcLy&lioii c()iitlllLies to pay iii -Lill its dues towai'ds tlie Giviiig to Grow fund in ten equal moiitlily inslalinents as advised by tlie r.alioiial cljui'ch.
erveS Poliey li is ihe Ttustees. policy to hold rcserves of approximately six months eXndItUre in¢ludin8 d¢signaied funds. Al th¢ year end th¢ Church held cash fLmds of £1160SO of which £62248 had b¢eD designat for ihe fabric fund and £27635 for the general Teserve. The remainin8 balanc Tepresenis approxim&t¢ly nine month's eXnditure. Rijks As a church without a minister, we have been fortutJat¢ in getting Pulpit Supply to cover the weekly servi¢¢ of Sunday worship. Th¢ congregation is getting tnorc elderly and so filling leadership roles is proving difficult. The number of significttnt giver5 is also d¢clioing as they move from employment to retirement or even passin* on. Donthted services and facilities Several members of the congregation help with the regular maintenanrx of the building in a vojuntary way. ,Statcment ofTrustees' Responsibilities The members of the Kirk Scssion must preparc financial statements which give sifjficient detail to enable an appreciation of the transactions of the Church during the financial yeat. The members of the Kirk Session are reswnsible foi keeping proper accounting record8 which, on request, must reflect thc financial position of the Church at Ihal timc. This must be done to ensure that the financial statements eA)mply with the Charities and Trustee IDvestment (Scodand) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational FinaDCC approved by the General Assembly of the Church of Scotland in 2007, They are also responsible for safe&Fuarding the assets of the Church and must take reasonable steps for the prev¢ntion andlor detectlon of fraud and other irregularities. Approved by the Trustees and signed on their behalf. Session Clerli Dote.
'si l%llbi'iil&': Cvreenhlllj Piirlyh C'hurcli tsf Scollynd ,*(' OJQJiiii Ind¢pcndeni D:xMmlner's Report lo Ihe Trusteey of EA8t Kllbrid¢: CJrc¢nhill.s Vmrish C:hurch of bci)tl#nd l on th¢ llccounis of the chttrily for tl)e yeur ended 31 Decemb¢r 2024 which are sei out DI) INI¥L'.% 6 10 11. Respectlve respon8lbilltiey of trustees and examiner Th¢ ¢harily's trustees are rusponsible for the preparation of the accounts in accordance with thc Icrnil of the Chtsriti¢s and Trustee Investment (Scotland) Act 2005 and the ChY4Tit1¢8 Accounts Iscotland) Regulations 2006. Th¢ chority trustees Consider that the audit requirement of Regulation 10(I)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under sectt'on 44(IXc) of the Act aTJd to state whcth¢r particular matters have ¢om¢ to my attention. Bajls of independent examiner's statement My examination is corned out in Accordan wilh Regulalion I l of the Charities Accounts (S¢otland) Regulalions 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the aocounts presentcd with thosc records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the tru.stccs oonccming any siioh mattcrs. The procedures undertaken do not provide All the evidence tbAt would be required in an audiL and consequently I do not expTe%s an audit opinion on the vi¢w Ven by the accounts. Independent exarniner'8 Jtstement In the course of my examinalion, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the¢:, requirements.. to k¢¢p accounting records in accordance with Section 44 (1)(a) of the 2005 AGt and Regulation 4 of the 2006 Accounts Regvulations, and to pr¢pare accounts whi¢h aG¢ord with the accounting records and coinply with Regulation 9 of the 2006 ArKounts Regulations have not beerk niet, or to which, in my opinion, attention should be drawn in order to enable a prnper understanding of the accounts to bc reached. Dale.. . . .
East Kilbride: Greenhills Parish Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2024 Unrestrieted Funds 2024 Resti'icted Funds 2024 Total 2024 Total 2023 Note Recei Doiilltiolls (includiiig OrgHn1stott$} 19368 19368 25618 L¢gACi¢$ Aclrviti¢$ foi. g¢nei'Dting fuiids 891 891 2087 2632 Bnnk & Depn$it iiil¢r¢st IIivc5tm¢iit Iiicomo 1701 2942 Rciilal of pi'cml$ 153.35 15335 Olli¢i' Recclpts 702 702 814 Totul RecLi ts 37295 702 37997 46014 ments Costs of geiier#ting fuiids 102 162 183 (IDcluiJing Oi'gnnis*lioiisl 30104 34980 GDv¢riiaiico costs Ollitr pAymoiits 702 712 3274 Total Pa ments 30276 702 30816 38437 I xcessl(Dcficicncy) of Receipts over Payments for the y¢ai' bcfore tr2n8fers 7019 7019 7577 Transf¢rs I x¢essl(Deficiency) of Rcceipts over Payments for the year 7577 7019 7019
ly P rfiih 1¢ 31 December 2024 UnreNtricte fund[ RtrIcted fund Tutal 21)23 2(124 11 nk&De oyit BAlanceJ & dLPO< balHn¢ey brou>1 forw8rd i J8nuary 113798 106221 113798 MDveoJent in yeor: Exuys (Deficiency) of Rrteiptg ov¢r Payments fw th¢ ye4r 2252 7577 2252 .&...-,$,. B4TJk & deposit balances c4rrifAI fonyard 31 Dec¢mb¢r 116050 116050 113798** 53211 53211 Investmen rke ( C'ost £49998) Lo Gift Aid Reivable lo Llahiliti Corts not y¢t billed (') Of which £628 was in or&yanisation5' accounts and £112 held by Flower Fund Convener. ( ) Of which £614 is in organisations. accounts and £51 held by Flower Fund Convener. ** The awunts were approved by the Kirk Session ¢ For a11d r>n lii..Iiril r i)r IliL 'fx irk Si..: Se8Jion Clerk Iprci, ALcounLq completed by
Notes to the Ac¢ovuts l Trustee Remunei'ation and Related Party Transaetions As we al'e a chiirch with no Ininislei. we have not had lo pay any i'eimiincration oi. expenses. 2 Movements in Funds At l Jan. 2024 At31 Dtc. 2024 R¢c¢ipt8 Payments Transfcrs Unrestrictcd funds 33694 53211 27635 614 .37176 30104 40766 53211 27635 1435 Designaied Fabric fiiiid Desibinated Re8ei've Func Clivrcli Orgyiii$Trtioiis 821 11$1$4 37997 30104 123047 Restrlcte(I funds riowei. fiinrl 51 (1450) 43 (1450) 43 Speeial Pi'ojeets Fund (1316) (1356) I ndowmcnt funds Nono Totxl Funds 113798 37997 30104 121C)91 Pur oses of Desi nated Funds G¢nLral Fun(I: Used by the Triistccs foi, all geiiei'al i11coinc aiid expeiiditlll'e. Fabri¢ Funil: T11c Triislee% have 8el aside tui)ds foi. tlIL niLiinleiiaiice ol tlie Cl)Iircli properly Rescrve Fund: The Ti'uslees li¢iVC Sct aside fiiiids foi. use iii woi'sliip. Sunday Club Fund I Choir l Guild . -fhc oi'gai)isatioi)s' funds al'e coiiti'olled by tlieii. owii cominiltees and ()pci'ate Lindei. the oversighl of ilie Kii'k Session. The fiinds cover tlie opci-atioiial costs of each orgJaiiisalioii. aiid Il)e coniiiiillees c11'e It5poI)siblc I'oi- raisiiig Ilieii. fLinds, aiid loi. iiiaiiilaining &ccou11tiiig i'ecord8. OrgiÉ Ili5ations Inciy disbiirse sui-pliis fiiiid8 by Ii-aiisfci. to g¢ller] congi'egational fiinds oi. to SLipport othcr cliarities. Pur oses of Re5trieted Funds Flowci. Fund: Improvement Fund: Special Projects Fund: 3 Liabilities: No Liabilities.
Uni'es¢i'iete(I Restricteil Funds 2024 Funds 2024 Total 2024 Total 2023 4 Analysis of Receipts Donations wro Sclieine (Iioii Gift Aid) Gift. Aid Doiialions Tax R¢cov¢i'¢d oil Gitl Aid Doiiations Ordiiiai'y Offerings (Oi)en Platc} 10239 6274 10239 6274 6371 12109 4861 1365 449 1365 883 130 Otli¢r Offeriiigs. Doii&iions etc 449 18327 18327 243S4 Other Income Wediliiig8 & fuiiera15 Chui'cli Or8anisAlions Receipts 220 821 193(F8 220 821 670 594 25618 Legacies Actlvltiey for genergting fiinds Fiiiid Rni8in¥ Aclivilics 891 891 891 2086 208(1 891 Banli Deposit Intcrest Inve.8tment Income 1701 1701 2942 Rental of premises 15335 11921 Ffiliated org>anisatioii Other Ileceipts riowEr Fiind io 804 Special Projegts flind Mi5cclli1neDUS 702 702 702 814 702
Unrestricted ri unds 2024 Rtstrieted Fund5 2024 Total 2024 Total 2023 S Analysis of Paym¢nts Costs of gener*tin% thnds orfci'iiig ¢iivelopes 162 162 162 162 183 183 Charitabl¢ #ctivlties Ministi'ies & Mission allocfitio Presbytei'y dues Miiiistei 8 ¢xpciise5 1 ?485 12485 7055 559 7075 1573 500 5606 Oilici. slaffiiiB costs 5279 1499 5279 1499 Manse Biiei'by. Coiiiioil Tax & Waic1' cliarges Enoi'gy ICI)ui'eli) 1102 7231 1803 588 Iof) 185 212 3285 2215 1888 177 179 664 794 1803 588 106 185 212 Other prop¢rty ¢osls Equipmeiit Worsliii) Teleplione. WIFI 30104 30104 34672 Cli(Iirh Oi'8T¢lliSOt10115' txi)eiises 308 34980 30104 Governancc crJ.$ts Other payments Flow¢i' Fiiiid 71 804 2399 3274 Special Pipjecis (Note 71 Mi8cellaiieoLIS 6 Minist¢r'$ tipcn<l All c.hurch of Scolland coiigiEgTatioiis coiili'ibutc to tlie Nc1tioiial Stipeiid Fund which beai's Ilie Costs ol. all iiiiiiislei's, stii)eiids and e111ployei s coiili'ibutinns foi- n1( tioiial insLirance, peiision aiid lioiisingi and loaii fLiiid. Ministei's, stipend8 al'e paid in accoi'dance witli Ilie iiational 5tipcnd scale, whicli is relatcd (o years o'fsei'vice. For the ye<ir undei. i'cvicw, the niiniinum stipciid WÉiS £31,642 {2023'. £30.135) aiid tlie inaxin)Iiin stipeiid (in tlie tiftli aiid subsequeiit yeai's of seivice)was £38,884 {2023.' £37,032)- 10
2024 2023 Collections foi. Third Pai'tie5 384 133 484 37 Leprosy Missioii Bliiid Veter1c n% 75 47 221 804 7U2 2024 2023 Impi'ovtThoiit Fuiid Broiigl)l Forw14 I'd 1449 881 527 413 -2389 -1449 BalanLe -568 Cliui'eli Oi'gani5RtIoiiA IJ110112024 Rcc¢lpls Expeii(Iltiire Ti'niis(oi'$ 3111212024 APPENDIX 8iiiiday Club Clioir Guild 66 66 540 540 614 Doiixtloiis fi'om Afflllllled Oi'gnii15Allon$ foi. Iise of pi'¢mi5¢S Z024 2023 Rniiibows Ci'aft Groiip 200 300 300 500 425 Fund Raising Activltle. UnreJtricteil Rcsli'icted 2(J24 2023 SiiiidY Ten Rooi Tue5(lay'l'¢£i Room rayieslMai'ket5 Gifl Ddy Coffec Moriiiiigs. etc. Bottle Donalioiis Coiic¢i'i Jumblelcloilies 455 455 475 367 367 471 727 350 60 2087 832 832 FUNDS HELD ON BEHALF OF THE CONGRC4GATION IIV THE CHURCH OF SCOTLAND GCI NERAL TRUSTECIS
Teinporary Flind ( Sale of Maiise ) £149241 12