2024-12-31-accounts - Scotstoun Parish Church of Scotland

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The Church of Scotland

SCOTSTOUN PARISH CHURCH

CONGREGATION NO. 161021

SCOTTISH CHARITY NO. SC030418

ANNUAL REPORT AND CONGREGATIONAL ACCOUNTS

FOR THE YEAR ENDED 31st DECEMBER 2024

SCOTSTOUN PARISH CHURCH

INDEX

1 Reference and Administration Information
2 - 4 Trustees’ Annual Report – Year end 31st December 2024
5 Report of the Independent Examiner
6 Receipts and Payments Account – Year end 31st December 2024
7 Statement of Balances – At 31st December 2024
8 - 11 Notes to the Accounts –
Basis of Accounting
Movement in Funds / Purposes of Funds
Analysis of Donations
Analysis of Payments
Trustee Remuneration and Related Party Transactions
Minister’s Stipend
Investments
Collections for Third Parties
12 Appendix l
Funds held on behalf of the Congregation by the Church of Scotland General Trustees
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SCOTSTOUN PARISH CHURCH REFERENCE AND ADMINISTRATION INFORMATION

Charity Name: Charity Registration Number: SC030418 Congregation Reference No: 161021 Contact Address:

Scotstoun Parish Church of Scotland

TRUSTEES

The Trustees who served during the year were as follows –

KIRK SESSION ELECTED CONGREGATIONAL BOARD MEMBERS

Principle Office Bearers - Minister Session Clerk Church Treasurer Clerk to the Board

Independent Examiner

Bankers

Bank of Scotland Anniesland Glasgow

SCOTSTOUN PARISH CHURCH TRUSTEES’ ANNUAL REPORT FOR YEAR ENDED 31st DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT GOVERNING DOCUMENT

The Church is administered in accordance with the terms of the Model Deed of Constitution.

RECRUITMENT AND APPOINTMENT OF TRUSTEES

Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board consists of six elders, and the same number of members, who are believed to have the skills and commitment to contribute to the management affairs of the Church, elected at the Stated Annual Meeting of the Congregation. The number so elected is decided by the Congregation, but must not exceed the number of elders at the date of the election. They serve for a maximum period of three years after which they are eligible for re-election at the next Stated Annual Meeting.

ORGANISATIONAL STRUCTURE

The Congregational Board meets six times in a year. The Chairperson is elected annually after the Stated Annual Meeting. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session, which meets five times a year, is responsible for the spiritual affairs of the church. There is a small group representing the Session at “Cluster” meetings dealing with the formation of a new Presbytery Plan as required by the General Assembly of 2021. In addition, ad hoc meetings are held as circumstances require.

OBJECTIVES AND ACTIVITIES

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

In Scotstoun

We hold worship services every Sunday morning throughout the year, with Sunday club available for all age children.

From September to June -

Evening Services – when announced.
Messy Church – meets 9 times a year.
Prayer Meeting / Bible Study – weekly
Anchor Section BB, Junior Section BB, Company Section BB meet weekly during
school term times.
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SCOTSTOUN PARISH CHURCH TRUSTEES’ ANNUAL REPORT FOR YEAR ENDED 31st DECEMBER 2024

Also meeting on our premises are -

Rainbows, Brownies and Guides - weekly September to June.
Twos and Toddlers - meet twice weekly during school term times.
MACS - After School Care - during school term times three times a week.
Avenue Singers - Weekly during school term times.
Hokushin Karate Academy – weekly.

ACHIEVEMENTS AND PERFORMANCE

 Our roll at 31st December 2024 stood at 60 members with 4 Adherents.
 At our morning worship services during 2024 the attendance averaged 33.
 Music is a mix of traditional and modern with keyboard / organ.
 Prayer Meetings attendances average 8.
 In the three sections of the BB there are 85 members across all sections; 14 registered leaders (of whom 8 are qualified leaders and 6 are helpers).
 There are 18 Rainbows with 4 leaders 2 young leaders; 35 Brownies with 3
Leaders, 1 young Leader and 2 Duke of Edinburgh Volunteers. 35 Guides with 4 Leaders and 1 young Leader.
 Messy Church normally meets 9 times a year. Average attendance 2024 of 36 and 8 leaders.

FINANCIAL REVIEW

Our weekly offerings are our main source of income and the total for 2024 saw an increase of £407 (+1.23%) from 2023.

A total of 25 people are signed up to the Gift Aid Scheme with 23 giving by Standing Order.

22 persons are registered under the WFO Scheme, with 7 giving by Standing Order. During 2024 our main expenditure included -

General Fund – Giving to Grow - £22,099.08 and Heating & Lighting - £10,514.27. and Fabric repairs & maintenance of £14,920.92 from Fabric Fund.

Reserves Policy

No formal reserves policy but, as a result of legacies received over the past years there were unrestricted cash reserves of £36,947 at the end of the year which represents over six months’ normal expenses which is considered satisfactory. No Legacies were received during 2024. Unrestricted investments of £7,742 were also held.

The Church also held £4,837 of restricted funds which have been provided for the purposes specified in Note 2

In addition, there are funds held on behalf of the Congregation by the Church of Scotland General Trustees as shown in Appendix 1. No monies were drawn down during 2024.

SCOTSTOUN PARISH CHURCH TRUSTEES, ANNUAL REPORT FOR YEAR ENDED 31st DECEMBER 2024 STA TEMENT OF TRUSTEES, RESPONSIBILITIES The members of the Congregational Board must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Congregational Board are responsible for keeping proper accounting records which, on request, must reflect the financial position ofthe Church at that time. This must be done to ensure thatthe financial statements comply with the Charities and Trustee Investment (Scotiand) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland 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 irregularities. Approved by the Trustees and signed on their behalf, Signed Clerk to the Board Date 20th February 2025

SCOTSTOUN PARISH CHURCH SC030418 Independent Examiner's Report to the Trustees of Scotstoun Parish Church of Scotland I report on the accounts of the charity for the year ended 31st December 2024 which are set out on pages 6 to 12. Respectlve responslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordan with the terms of the Charities and Trustee Investment (Scotland> Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) {d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent examlner's statement My examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters The procedures undertaken do not provide all the eviden that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement In the course of 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 accordan with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 (as amended) Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 (as amended) Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed Name: Address: Date 14 November 2025

SCOTSTOUN PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2024

U Note RECEIPTS Donations 3 Legacies Activities for generating funds Bank & deposit interest Investment income Use of premises Grants Weddings and funerals Receipts from General Trustees Other receipts PAYMENTS Costs of generating funds 4 Charitable activities 4 Governance costs 4 Excess of Payments / Receipts for the year before Transfers Transfers Excess of Payments / Receipts for the year after Transfers	nrestricted Funds General 2024 Designated 2024 Restricted 2024 Total 2024 39,971.37 140.81 40,112.18 0 0 0 0 2,583.93 2,583.93 380.00 40.00 420.00 11,055.00 11,055.00 0 0.00 0 0.00 0 0.00 92.00 1,370.23 1,462.23	Total 2023 39,668.20 0.00 0.00 1,915.24 350,00 12,576.50 0.00 300.00 0.00 1,690.55
	54,082.30 40.00 1,511.04 55,633.34 86.82 86.82 56,181.78 18,070.48 2,126.14 76,378.40 0.00	56,500.57 81.36 57,259.09 0.00
	56,268.60 18,070.48 2,126.14 76,465.22 -2,186.30 -18,030.48 -615.10 -20,831.88 -300.00 0.00 300.00 0.00	57,340.45 -839.88 0.00
	-2,486.30 -18,030.48 -315.10 -20,831.88	-839.88

SCOTSTOUN PARISH CHURCH

STATEMENT OF BALANCES AT 31 DECEMBER 2024

Unrestricted Funds

Note Bank & Deposit Balances Bank & Deposit balances brought forward MOVEMENT IN YEAR Excess of Payments over Receipts for the year Bank & Deposit balances carried forward 2 INVESTMENTSat market value 7 Other Assets Tax recoverable on Gift Aid Donations Recoverable LIABILITIES	General 2024 Designated 2024 £ £ 14,015.84 43,448.15 -2,486.30 -18,030.48	Restricted Funds 2024 £ 5,152.05 -315.10	Total 2024 £ 62,616.04 -20,831.88	Total 2023 £ 63,455.92 -839.88
	11,529.54 25,417.67	4,836.95	41,784.16	62,616.04
	7,742 6,000 130.26 - -	1,100 -	7,742 7,100 130.26 -	7,672 6,401.55 712.71 -

The accounts were approved by the Kirk Session and Congregational Board on 20h February 2025

For and on behalf of Kirk Session and Congregational Board

Clerk to the Board

Treasurer

SCOTSTOUN PARISH CHURCH

Notes forming part of the Accounts for the year ending 31 December 2024

1. BASIS OF ACCOUNTING

These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016.

2. MOVEMENT IN FUNDS

Unrestricted Funds General General Fund Designated Funds Fabric Fund Fabric Reserve Fund Legacy Fund Restricted Funds Welfare Fund Flower Fund Life & Work Fund Printing & Stationery Fund Kirk Café Fund Audio/Visual Fund / Tape Ministry Alpha Course Fund Library Fund Church Bible Study Fund Mission Outreach Malawi Fund Traidcraft Stall Minister's Travel Fund Praise Band/Choir Fund Sunday Club Badminton Club	Balance at 01-Jan-24 Receipts Payments Transfers Balance at 31-Dec-24 14,015.84 54,082.30 56,268.60 -300.00 11,529.54
	-4,258.83 40.00 14,920.92 25,000.00 5,860.25 3,375.00 3,375.00 44,331.98 3,149.56 -25,000.00 16,182.42
	43,448.15 40.00 18,070.48 0.00 25,417.67
	336.78 336.78 59.38 114.66 66.00 108.04 16.30 210.00 262.50 -36.20 758.52 17.00 150.58 624.94 952.18 669.85 356.74 1,265.29 14.16 0 14.16 9.19 0 9.19 266.71 0 266.71 363.86 207.20 150.61 420.45 268.70 292.33 418.16 300.00 442.87 390.11 390.11 0.00 331.44 331.44 0.00 1,206.23 0 1,206.23 108.23 0 108.23 70.26 0 70.26 0.00 0 0
	5,152.05 1,511.04 2126.14 300.00 4,836.95
	62,616.0455,633.34 76,465.22 0.00 41,784.16

SCOTSTOUN PARISH CHURCH

Notes forming part of the Accounts for the year ending 31 December 2024

PURPOSE OF FUNDS

UNRESTRICTED FUND

General

General Fund

This fund is for the general day to day running of the Church

Designated

Fabric

Fabric Reserve Centenary Room Legacy

For the maintenance of Church property.
Interest augments the Fabric Fund.
A fund for any requirements in our Centenary Room.
This fund to be used for special congregational projects as deemed appropriate by the Trustees.

RESTRICTED FUNDS

Welfare

Flower Life & Work Printing & Stationery

Kirk Café

Alpha Course Library Bible Study Messy Church Malawi Fund Traidcraft Stall

Minister’s Travel Fund

For the Minister to use at his discretion to help the needy of the Parish in emergencies.
A fund to provide flowers for display during worship services.
A fund used for the purchase and payment of Life & Work.
A fund for the maintenance of printing machines and purchase of stationery items.
A fund for money given at tea/coffee times and for purchase of related commodities, with excess going to the Welfare Fund, if required.
and Tape Ministry requirements.
A fund for income and expenditure related to Alpha Courses.
For the purchase of books, etc for the Church Library.
For Bible Study Literature.
Fund to be used for Messy Church activities
A fund for use in twining activities with Mbame Church.
This Fund is now closed. The remaining balance was transferred to Mbame Church, Malawi.
A fund to be used to augment costs of visits to Malawi and Pastor Hanna.
Praise Band and Choir - For the purchase of music and equipment for our Praise Band and Choir.

Sunday Club Badminton Club

A fund for the Sunday Club for teaching material; offerings etc.
The Badminton Club is now closed. The remaining balance was transferred to the Fabric Fund.
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SCOTSTOUN PARISH CHURCH

Notes forming part of the Accounts for the year ending 31 December 2024

Unrestricted Funds 2024 Designated Funds 2024 Restricted Funds 2024 Total 2024 12,624.00 - - 12,624.00 19,954.00 - - 19,954.00 6,273.03 - 140.81 6,413.84 882.34 - - 882.34 238.00 - - 238.00	Unrestricted Funds 2024 Designated Funds 2024 Restricted Funds 2024 Total 2024 12,624.00 - - 12,624.00 19,954.00 - - 19,954.00 6,273.03 - 140.81 6,413.84 882.34 - - 882.34 238.00 - - 238.00	Total 2023 9,754.90 21,272.00 6,475.62 2,025.68 140.00
39,971.37 0.00 140.81 40,112.18		39,668.20
	Unrestricted Funds
	General 2024 Designated 2024 Restricted Funds 2024 Total 2024 86.82 - - 86.82	Total 2023 81.36
	22,099.08 - - 22,099.08 1,681.00 - - 1,681.00 2,254.67 - - 2,254.67 324.75 - - 324.75 1,320.00 - - 1,320.00 3,218.11 - - 3,218.11 10,514.27 - - 10,514.27 5,437.49 - - 5,437.49 5,130.00 - - 5,130.00 - - - 0.00 - 10,484.32 - 10,484.32 - 4,436.60 - 4,436.60 - 3,149.56 3,149.56 4,202.41 - 2,126.14 6,328.55	81.36 25,780.08 654.00 1,818.05 226.30 240.00 3,146.41 6,553.55 5,258.06 4,680.00 0.00 3,546.33 539.24 0.00 4,817.07
	56,181.78 18,070.48 2,126.14 76,465.22. - - - 0.00 - - - 0.00	57,259.09 0.00 0.00
	0.00 0.00 0.00 0.00	0.00
	56,268.60 18,070.48 2,126.14 76,465.22	57,340.45

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SCOTSTOUN PARISH CHURCH Notes forming part of the Accounts for the year ending 31 December 2024

5. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS

Paid from the General Fund of the Church during 2024 for one Trustee, the Reverend Richard Cameron, was the sum of £5,472.78 (for Manse Council Tax £3,218.11, Minister's phone £1,294.67: Travel Expenses £960.00)

No trustee or a person related to a trustee had any personal Interest in any contract or transaction entered into by the charity during the year.

6. MINISTER’S STIPEND

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years of service) £38,884.

7. INVESTMENTS

*General Reserve* *Fund*	Market Value at 1 January 2024	Purchase s	Disposals	Disposals	Gain(Loss) on Revaluation	Market Value at 31 December 2024
	£	£	£		£	£
Investors Trust
Income Fund	7,672	-		-	+70	7,742
(cost £4,501)

This investment represents a General Reserve Fund and the interest generated augments the General Fund.

8. COLLECTIONS FOR THIRD PARTIES

In addition to the General Income the following income from Special Collections was distributed during the year.

Syrian Earthquake Appeal Lodging House Mission (SC017283) Gaza	2024 2023 - 2,100 - 650 4,565 815
	4,565 3,565

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SCOTSTOUN PARISH CHURCH GENERAL FUND BUDGET 2025

TSTOUN PARISH CHURCH ERAL FUND BUDGET 2025
CAPITAL ACCOUNT
Credit Balances held at 1 January and
31 December at cost	43,391	43,391
Market Value of Balances at 31 December	63,516	60,513
REVENUE ACCOUNT
Credit Balance at 1 January	2,654	1,035
Investment income on Capital Account	2,289	1,572
Investment income on Revenue Account	157	49
Expenses	-150	-2
Credit Balance at 31 December	4,950	2,654

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