Cumbernauld: Kildrum and St Mungo's Church of Scotland
CONGREGATIONAL ACCOUNTS
31 DECEMBER 2023
Congregation No: 161072
Cb8rity No: SC036366

Reference aad Administrative Information
Charity Ngme:
Cwnb¢mallld'. Kildrnm and St Mun80's Church of kotland
Charity Registration Number: SC036366
Cougr￿Atio￿ Reference No:
161072
Contact Address:
Trustee5 - Current
RetlTed in 2023:
Trustees - Retired
Principal Offit¢ Bearers:
Ministsr
Snterim Modetator
Session Cle
Deput Clerk
aiur¢h Trea8ureT
Vacant
Vacant- position Cove￿d by Finance Commtttee
Independent Ex8miner:
ckson Middl¢ton
20 Barntoii Strcet
Sliding FK8 INE
Bankers:
Bank of S¢otland plc
Unit 17. Antonine Centre
Tryst Road
Cumb¢rnauld G67 IJW

Cumbernauld: Kildrum and St Mungo's Church of Scotland
Trustees, Annual Report
Year ended 31 December 2023
Governing Document
The Church is administered in a￿OrdanCe with the t¢rnis of the Deed of Constitution (Unilary Fom]).
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charity tn￿ttes. The Kj'rk Session m¢mkrs ate th¢ ¢lders of the
church and ￿ chos¢n from those members of the church who are considered to have the appropriate gifts
and skills. Th¢ char8e is vacant and at prEs¢nt we have an Interim Moderdtor and Team ministers. When a
new Minist¢r is called be or she will bewme a memFKr of the KIA( Session.
Organisatiottal Strncture
Thc Kirk Session. which meets six ts"m¢s a year. is r¢sponsiblc for both the spiritual and tempotal aff￿.[5 of
the church.
Objectives and Aetivities
The Church of Scotland is TrinitaTian in doctrine, Refomied in tradition and Presbyterian in poli¢y. It
exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a
nattonal Churdi, it acknowledges a distinctive call and duty to bTill8 the ordinances of reRxgiort to the
p¢ople in every parith of Scotland through a terTitorial ministry. It CO-Otmt¢s with other Churches in
various e¢umeni¢al bodies in Scodand and beyond.
St Mungo's Church is a B listed building with a seating capacity of approxitnately l.(K)0 3nd is the largest
publi¢ auditorium in Cumbernauld.
On I l May 2023 ther¢ was a fornlal Union of Cumbemauld Kildnun and Cutnkmauld St Mungo's Parish.
The Kildrum Church Sanctuary has been vacated and cleawl. The Kildrum Church halls temain in use and
forni part of the Ktldrum and St Mungo's buildings.
The S¢ryice of Worship takes place every Sundav at I k..00 am.
The Girls Brigade Company meets in the church halls during ¢ath week.
The IAdi¢s Circle meets during the summer month5 and h&8 groMry4 with memb￿5 from kn'ldrnm Parish
joining.
There are also s¢vernl extemal groups who use the church building.
Athievtments aDd Perfornianee
Th¢ KI￿ Session and the Congregation are very strongly united tog¢th¢r aDd a wanEE empathy is prevalent
among our members. The eongregatÉons of Kildrum and St Muttgo's have come tog¢ther successfully.

Cumbernauld: Kildrum #nd St Mungo's Church of Scotland
Trustees, Annual Report (eontinued)
Year ended 31 December 2023
Achievements and PerforniAnce (Continued)
Following the Unton of Kildrum and St Mungo's the Ktrk Sessions came together. During 2023 a number
of Trnstees took the opportunity to retire, 31though they are still acts.ve within the Congregation. This is
Èrflected in the List of Tntss. The retiiing eldels were thanked at a service in Avgust 2023.
The Annual Harvest Thanksgiving Service was held in October 2023. Monetary donations were giycn to
Glasgoiv City, Mission and non-perishabl¢ food was donated to thc local food bank. Th¢ ecumenical
F¢stivat of Light was held in St Mungo'5 in D¢¢embcT 2023.
Several Youth Organisations Parad¢ took place as part of the Sunday MOrnll￿ worship during the year.
Therc w¢re joint service5 betw¢en Curnbernauld Kildnmi and St Mun80's and Curnbernauld Old Parish on
Remembrance Sunday, 17 Ikcember 2023, Christrnas Eve and Christma8 Day.
A Christsn&% Fayre was held tn December 2023 and w&8 well supported. despite being a bad snow day.
were appointed in November 2023 as Team Ministers for
um
cmaii
d and St Mungo s and cUM￿mau1d Old Parish. Both Minisl¢rs have been warnily welcomcd
Into thc congregation of Kildrum and St Mungo s. They have also w'orked to pr¢par¢ and support tho
congr¢8alion for more chan8es and a fiuther union with Cumb¢mauld Old.
The Cong￿gatIOn sadly lost seve￿1 long-standin8 tnembers at￿ office bea￿[5 in 2023.
Financial Review
The building (previously St Mungo's) is open to the community and was used by many groups thn)ughout
the year.
A café, nm by volunteets. is held in the buildin8 every Thursday moming and provides a wann space and a
free b￿akfast for the commwlity. This is ￿nded extemallv, and th¢ office bearers of Kildnml and St
Mungo s are happy to be able to support this JmrKJrt2nt cause.
The membcrs atr to be th￿ked for k¢¢ping the church in a financially stable condition and are to be
on8ratuiated on achieving this dwing a difficult few year5. An incrcase in changing fiecwill offrring to
bank standing order ensures a stcadv incornc. Thc in¢￿aSe in ￿st of livillg. maintenance 3nd ¢nerg5' costs
will havc a significant impact in th¢ coming months, with monthly eX￿Iditu￿ being higher than the
monthly Èncnme.
W¢ arc ¢nding thc year in a rE&50nably healthy ￿)SItion considering the increasing eosts and finan¢ial
challcng¢s. This is likely to Ix¢om¢ mor¢ challenging in the year ah¢ad.
Reseryes Policy
A reasonable reserve has been maintained in the Gen¢ral and Fabric A¢cow)ts to rn￿t anv unfore5ccn
expendithre. The position will k kept wider Teview in the comin8 yeaT.

Cumbernauld: Kildrnm and St Mungo's Chureh of Scotland
Trustees, Annual Report (continued)
Year ended 31 December 2023
FinAllci*l Review (Continued)
Risk A5s¢ssment
The Tmslees &8sess th¢ major risks to whi¢h th¢ Church wuld be exwjsed on an (Kwoing basis and
¢stablished procedur¢s exist to manage thos¢ risks.
Statement of Trustees. Responsibilities
The memb¢rs of the Kirk Session must prepare finartcia] statements whÉch give sufficient detsil to enable
an appreciation of the transactions of the Church durin8 the financial year. The members of the Ki
Session are responsible for keeping proper accounts"n8 records which, on request, must rcflect thc financial
positiolk of the Church at that time. This must be don¢ lo ensure that the financial statements compl). w'ith
the Charities and Trustee Invesknent {Scotland) Act 2005. the Charities Accounts (Scotland) Rcgulations
2006 {as amended) and the Regulations Anent Congre￿10n2[ Finance approvpAI by the GencEal As5cmbly
of the Churdi of Scotland in 2007. They are atso ￿spOnsible ftTrr saf¢guarding thc &ss¢ts of the Church and
must take reasonablr 3t¢ps for thc p￿ventiOn andlor detection of fraud and other inegularities.
AppTov¢d by the Tn￿tee$ and sigt)¢d on their behalf..
Sessioll Clerk
28 June 2024

Cumbernauld: Kildrum and St Mungo's Church of Scotland
SC036366
Independent Examiner's Report to the Truste&% of Cumbernauld: Kildrnm and St
Mungo's Chureh of Scotland
I report on th¢ a¢counts of the ch￿lty for th¢ y¢ar endcd 31 Dccomber 2023 which arc 5Ct out on pages 2 10
Respective responsibilities of trnsttt5 and examiner
The charity"5 trust¢cs are responsible for the pffparntion of the aceounts in accordance with the ternis of
the Charities and Trustee Invesknent (Scotland) Act 2005 ("the 2005 A¢t") and the Chanties Accounts
(Scoiland) Regulations 2006 (as amended) ("thc 2006 Regulations"). Th¢ charity trnsteeg consider that the
audtt requirement of Regulation 10(I) {d} of the 2006 Regulth'ons does not apply. It is my r¢sponsibility to
examine tk accowits as required under s¢ction 44{1} (¢) of the 2005 Act and to state whether particular
matters have come to my attention.
Basis of independent ezgminer's statement
My examination is carTied out in accordance R¢guI￿A0￿ I l of th¢ 2006 Regulations. kn examination
includcs a ￿VieW of the acwunting r¢cords kept by thc charity. and a compaTison of the accounts presented
with thos¢ r¢¢ords. It also includcs consid6r*Éon of any unusual items or disclosurs in the accounts and
seeks explanations from the trustees conceming any such matte￿. The proceduTes undertsken do not
providc all th¢ evidence that would be r¢44uir¢d in an audit and. consequently. I do not express an audit
opsnion on th¢ accounts.
Independent exAminer'% statement
In connection tsith mv exarnination. no matter has come to my att¢ntion'.-
which giv¢s m¢ r¢asonabl¢ cause to b¢liev¢ that. in any matcriai rcspe¢L tk tcquir¢ments.'
to keep accounting records in accordance wrth section 44 {1){a) of the 2005 Ad and
Regulation 4 of th¢ 2006 R¢8ulation$. and
- to prepaie accounts whRch accord with the a¢wunting records and fAJmpty with Regulation
9 of the 2006 R¢gulations
have not been met, or
to whith. in my opinion. attention should be in order to enable a prop¢r
to be reached
Dickson Middleton
Chartered Accountants
ZO BarntoD Street
Stirling FK8 INE
Date: a6 June 2024

Cumbernauld: Kildrum and St Mungo's Churth of SCotl￿d
Receipts and Payments Account
Year ended 31 December 2023
Unrestricted
Funds
2023
Restricted
Funds
2023
Total
2023
Tota]
2022
Reeeipts
Donations
Fund rnising events
Inte￿ st on deposlt fimds
Note
49,053
2.925
372
2.361
51,414
2,925
372
37,404
2.112
87
52.3iO
2,361
54,711
39,603
Rental of premises
Weddings l Funernls
Other Receipt5
Kildrum Investments
Kildnun Bank Accounts
VAT reclaim LPOW
Total Receipts
11,539
745
5,702
6.518
11,424
420
88,698
11,539
745
5,702
6.518
20,351
420
99.986
7,312
710
360
8,927
1,065
49.050
11,288
PAyments
Costs of generating funds
Charitable actsvities
Govemance costs
80
51,060
720
91,371
780
91,371
780
Total Payments
92.lil
92,151
51.860
Excess of Receipts over
Payments l (Payment5 over
Receipts) for the year
before transfers
(3,453)
Il288
7,835
(2.810)
Transfers
ce$s of Receipts over
Payments l (Payments over
Receipts) for the year
(3,453)
11,288
7.835
(2.810)

CumbernAuld: Kildrnm and St Mungo's Chureh of Seotland
Statement of B#l#nees
At 31 Dettmber 2023
Unrestricted
Restricted
Funds
Funds
2023
2023
Total
2023
Total
2022
Note
Bank & Deposit Balan￿%
Brougbt forward
Mov¢rn¢nt in year".
E¥cc5s of Receipts over Pa￿￿ents /
(P&￿7nents over Receipts) for the
year
37,188
30,107
67.295
70,105
(3,4)31
11,288
7.835
(2,810)
Carti¢d fonvard
33.735
41.395
75,130
67,295
The accounts w¢re approved by the Kid( Session onll June 2024.
For and on behalf of the KI￿ Se&8ion :.

Cumbernauld: IGldrum and St Mungo's Church of SeoilaDd
Notes to the Aecounts
l Trustee Remuneration and Related Party Trans4ctions
During the year no trustee re¢eiY¢d either remuneffation nor reimbursement of ¢xpenses incunrd,
otherthan forthe provision of gix)ds or materials for church use.
No tru5t¢e, nor a person related to a trustee. had any pet50nal interest in any contract or
transaclion entered into by the charity during the year.
2 Movements in Funds
31
December
January
2023
Receipts
Payments
Transfer5
2023
Unrestricted funds
General Fund
Designated- tath'es
Circlo Fund
37.li7
87.819
(91,285)
33,691
31
37,188
879
88,698
866
(92,151)
33,735
Restricted funds
Fabric Fund
30.107
11,288
41.395
30,107
11,288
41,395
Total fun(ts
67,295
99,986
(92.151)
75,130
Purposes of Degienated Funds
Ladies Circle Fund.. Held to meet admTrnistratAve costs of organisation.
Purposes of Restrieted Funds
Fabric Fund.. Held to meet ongoing rep￿r and ￿￿1n1¢llanCe u)sts.

Cumbernauld: Kildrum and St Mungo's Churth of Scotland
Notes to the Aceounts
Unrestricted
Funds
2023
Restritted
Fund5
2023
Total
2023
Total
2022
3 Analysis of Donations
WFO Scheme (non-Gift Aid)
Gift Aid Donations
T&x Recovered on Gift Aid
Donations
Envelope scheme
Ordinary Offerings {Open Plate)
Other Offerings, Donations ety.
From Congregational o￿an￿$*i0￿5.'
Coffee Shop etc.
1,795
31,542
578
1,596
2,373
33,138
8,k12
17.755
8.796
127
8,923
5.549
I,008
3,190
1,192
3.586
2.435
3.586
2.495
899
899
598
49,053
2.361
51.414
37.404
4 Analysis of Prdyments
Costs of generating fund5
Offtring envelopes
80
Charitsble activities
'nistries & Mission allocation
Prcsb5tery dues
Ministry exp¢nsCS
Pulpit supplv
Sound system etc.
tA)cum f¢es
Fabric repairs & maintenance
H¢at and light
Insurance
TLlephone & stationery etc.
Manse council tax
Oth¢r ￿penSeS
COng￿gational
organisations
Governance costs
Inde￿ndent evminer's fees
49.184
904
I,735
580
4,689
49.184
904
1.735
580
4,689
18.924
1,121
848
2,513
17.024
5.613
3,115
874
14,973
6,)02
5,208
738
4.370
1,772
14.973
6,502
5.208
738
4,370
1.772
1,028
716
716
780
92.151
780
92.151
720
51,860
10

CumberllAuld: Kildrum and St Mungo's Churth of Scotland
Notes to the At¢ounts
5 Minister's Stipend
From 2(KM. con8regations no longer pay directIy for the sts.pend and related costs of their own
minÉster. All con8regation5 now contTibute to the National StI￿nd Fund which bears the Costs of all
minister5, Stipends and employe￿ contributions for n*ional tnsurdnce, pension and Housing & Loan
Fund. MinistCT5' stipends are paid in aCCordat￿e with the National Scale, which is related to Yea￿ of
Service. For the vear under review the minimum stip¢nd was £28.700 and the maximum stipend (kn
5th and subsequent yeaTS) was £35,269.
6 Special collections funds remitted in year
Glasgow City Mission
Craighalbert Centre
312
50
7 Consolidatrd funds with General
Trustee5
At 31 December 2023 the General Trustees beld £11,439 in a Consolidated Fabric Fund which is
available to meet fabric tepaits and certain other ¢J)sts. At that dat¢ The Gencrdl TnJste¢s had
incurred costs of £1.517 Telating to the prwsed salc of the fomler St Mungo's manse 2nd those
costs will be recovered from the sale proceeds.