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
1
_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 –
1. Basis of Accounting
2. Movement in Funds / Purposes of Funds
3. Analysis of Donations
4. Analysis of Payments
5. Trustee Remuneration and Related Party Transactions
6. Minister’s Stipend
7. Investments
8. Collections for Third Parties
- 12 Appendix l
- Funds held on behalf of the Congregation by the Church of Scotland General Trustees
- 1 -
_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
- 1 -
_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.
- 2 -
_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.
- 3 -
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|
- 6 -
_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
**INVESTMENTS**at 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
- 7 -
_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|
- 8 -
_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.
- 9 -
## _SCOTSTOUN PARISH CHURCH_
## **Notes forming part of the Accounts for the year ending 31 December 2024**
|**3 ANALYSIS OF**
**DONATIONS**
Unrestricted
Funds
2024
Designated
Funds
2024
Restricted
Funds
2024
Total
2024
WFO Scheme
12,624.00
-
- 12,624.00
Gift Aid Donations
19,954.00
-
- 19,954.00
Tax recovered on Gift
Aid Donations
6,273.03
-
140.81
6,413.84
Ordinary Offerings
(Open Plate)
882.34
-
-
882.34
Donations
238.00
-
-
238.00
39,971.37
0.00
140.81 40,112.18
**4. ANALYSIS OF PAYMENTS**
Unrestricted Funds
General
2024
Designated
2024
Restricted
Funds
2024
Total
2024
**Costs of Generating Funds**
Offering Envelopes
86.82
-
-
86.82
**Charitable Activities**
Giving to Grow
22,099.08
-
- 22,099.08
Presbytery Dues
1,681.00
-
-
1,681.00
Minister’s Travel /Phone
2,254.67
-
-
2,254.67
Pulpit Supply
324.75
-
-
324.75
Musician Supply
1,320.00
-
-
1,320.00
Council Tax
3,218.11
-
-
3,218.11
Heating & Lighting
10,514.27
-
- 10,514.27
Insurance
5,437.49
-
-
5,437.49
Cleaner
5,130.00
-
-
5,130.00
Weddings/ Funerals
-
-
-
0.00
Fabric repairs & maintenance
Church
-
10,484.32
- 10,484.32
Fabric repairs & maintenance
manse
-
4,436.60
-
4,436.60
Legacy Fund costs
-
3,149.56
3,149.56
Other expenses
4,202.41
-
2,126.14
6,328.55
56,181.78
18,070.48
2,126.14 76,465.22.
**Governance Costs**
Independent Examiner’s Fee
-
-
-
0.00
Investment Manager's Fees
-
-
-
0.00
0.00
0.00
0.00
0.00
**TOTAL**
56,268.60
18,070.48
2,126.14 76,465.22|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|
- 10 -
_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**|
- 11 -
_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|
- 12 -