The Church of Scotland Bearsden Baljaffray Parish Church Receipts and Payments Account Congregation Number: 181185 Charity Number: SC037739 Year Ended 31 December 2024
TRUSTEES ANNUAL REPORT Year ended 31 December 2024 Reference and Administrative Information Gharity Name Bearsden Baljafftay Parish Church Charity Registration Number SC037739 Congregation Reference Number 181185 Contact Address Grampian Way. Bearsden, GLASGOW G614RM Principal Office-Bearers Interim Moderator Session Clerk Moira May Chiireh Treasurer Inde endent Examiner Bankers Bank of Scotland, 2 Ststion Road, Milngavie GLASGOW G62 8AB Trustees Forename Sumame Date of OrdTnatlon Date of Reslgnation
Trustees, Annual Report Year ended 31 December 2024 Introduction Bearsden.. Baljaffray Parish Church is situated off Grampian Way in Baljaffray on the north side of Bearsden. The Church is part of the Clyde Presbytery within the Church of Scotland. The parish includes all the homes within the Baljaffray and Bonnaughton areas of Bearsden. There are approximately 1.450 homes in our parish which are mostly privately owned. History and Background In the 1970s, with the rapid growth of Bearsden in the Baljafftay area, the then Bearsden North Parish Church erected a small hall on a ple of ground adjacent to Baljafftay Primary School. This gave the Church of Scotland a presence in the new area and very quickly it became apparent that this small hall was insufficient for the needs of the growing community. Accordingly, in 1993 a Church Centre was built, and regular Sunday morning worship began to take place. This building also became too small and as a result additional hall Spa was added. The growing congregation at Baljaffray was then given permission from the Presbytery of Dumbarton to have its own independent status as a Church of Scotland. On 27 August 2006, Bearsden.. Baljaffray Parish Church came into being as an independent congregation of the Church of Scotland within the bounds of the Presbytery of Dumbarton, which later became the Clyde Presbytery. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in poltty. 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 ordInanS of religion to the people in every parish in Scotland through a territorial ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond. Baljaffray's Vision Statement The church's vision statement is "We aim to be a friendly, welcoming Church where people of all ages can take part in W0h1p, prayer, and fellowship as they grow together in faith,. to be known as a caring Church, reaching out to and SeIng the community encouraging others to join us in hearing God's Word and having a living relationship with Jesus Christ.. This statement has been adopted by the Kirk Session (and ther¢fore the trustees of the charity) as the vision which we will have going forward into the future. It is intended that this statement will shape the way we develop as a Church. It shows the value that we pla on both our worship and on having a very active engagement with our community. Structure. Governance and Management The Church is administered in accordan with the Terms of the Deed of Constitution (Unitary Fomi) which states that together the members of the Kirk Session are the charity Trustees. The Kirk Session meets frequently throughout the year. Full minutes are taken of these meetings, so that careful records are maintained of important decisions. These minutes are in tum submitted to Clyde Presbytery which has a role in the oversight of the Church and its affairs.
Trustees, Annual Report (continued Structure, Governance and Management (continued) Trustee Elders senie on the Kirk Session for an unlimited time. New members are added to the Kiik Session when and if the ne arises e.g. rf a current member resigns. Those Elders not currently serving on the Kirk Session as Trustees Tetsin an important spiritual role in the life of the congregation and many of them continue to use their gifts and energy in other roles. One advantage of this way of working is that there is an increasirg awareness of governan responsibilities and roles within the congregation. Teams associated with Finance and Property {in¢. Health & Safety) are given substantial d818gated authority within remits detemined by the Kirk Session. These teams operate in a climate of trust in which they report to the Kirk Session on a regular basis so that proper oversight can be maintained. In addition, we also have teams associated wrth Pastoral Care and Discipleship which also work wrth the Kirk Session in the same way. We hope that this new emphasis on teams working in a culture of trust with appropriate oversight from the Kirk Session will play an important part in releasing the potential of volunteers working in the church and the communty. The congregation has a Safeguarding Officer who ensures thal the policies and procedures of the Church of Scotland are adhered to when members ofthe congregation are engaging with young people and vulnerable adults. There are other importanl Complian matters regarding Food Hygiene and Data Protection. As a congregation we aim to follow best practits in these matters. Recruitment and Appointment of Trustees In the yea were appointed as Trustees. Shoubj there be a need to add any further new Trustees, members of Session will discuss any possible carKJidates, who will then approached to see rf Ihey wish to Serve. Review of Calendar Year 2024 A great deal of our time had been taken up implementing the Presbytery Mission Plan. After a great deal of discussion. we have finalW been allowed to call a minister. albeit with a 5-year reviewable tenure. The congregation have voted to accept this Presbytery decision. In preparation for this procedure to take place, members of Session agreed to depart from the Church's pra¢ti¢e in relation to human sexuality for applications for the current vacancy to te considered from, amongst others, individuals who are in a same sex civil partnership or a same sex marriage. Edicts wer2 read for members to form a Nominating Commtttee (which was implemented in January 2025) During the first 10 months ofthis year, we continued to be part of the Church of Scolland's pilot scheme with a Probationer su ervised remotely. This was a blessing for us at Baliaffray. The Kirk Session met with rom 121 to discuss some ideas to improve the system. We were sorry to see o, but many of us attended her Ordination at Stirling North Parish Churth where she is Assistant Mioister. We have continued to be enthused by our young folk who attend our Sunday School. Bible Class and our Girls, Brigade Company, the latter which has grown to 80 gids. A new venture to bring those who have left school unfortunately did not ntinUe due to lack of support. In August we brought back our Holiday Club week encouraging youngsters to come along 5 mornings for fun, games and crafts while learning about the story of Jesus during Holy Week with the emphasis on our senses. Our Guild continue in str8ngth meeting fOrtnJhtIY from September to December and then March to Aptil with a varied progfamme.
Trustees, Annual Report (Gontinued) Roview of Calèndar Year 2024 (continued) We took up the challenge of Joyful Generosity which has increased our overall giving. We abo did the 100-envelope challenge to raise funds for our new AV system which was installed at the beginning of 2025. We have been fortunate to rent out the Manse, which will albw us to make any necessary upgrades when a new minister is appointed. We continue to maintain our property to a high standard. A new boiler was installed in Hall 4 and all other on-going repairs were dealt with diligently. Our prayer cnntinues to be for a new ministerwho will help us to build God's Kingdom in this place. ession Statement of Trustees Responsibilities The members of the Kirk SessK)n 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 Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements ompty wtth the Charities and Trustee Investtnent (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congiegaiional Finance approved by t General Assembly of the Church of Su)tland in 2007. They are also responsible for safeguarding t assets of the Church and must take reasonable steps for the pievention andlor detection of fraud arnl other irregularities. Financial Review These accounls are prepared in accordan with Financial Reporting Standard 102 (FRS 102) on the Receipts and Payments basis. For the year we are showing an excess of reiptS over payments of £15,284, however we are due to pay the second and final payment of £13.258 for our AVIPA system in January 2025. In the year we were able to increase our giving by £6.656 as the congregation responded to our Joyful Giving Challerge and gave generously to our special fijndraising for the new AVIPA system. Although our Manse was rented out in the year. the rental income was sent to the Church of Scotland he1 office. We can claim back sorne monies, under certain CDnditions, for future use. The balance held by the Church of Scotland as at 31 December 2024 was £9,257. As per last year we have been without a full-time minister and have therefore paid less to the Ministries and Mission allocalion fund by £11.196 In April 2024 the gas contract was negotiated by the Churth of Scolland. Due to market conditions the cost of gas has nsen significantly. In 2023 we had a credit balance on our electricty account of over £2,000 which has distorted the cornparative figures.
Trustees, Annual Report (continuedl Reserves Policy It is the policy of the Trustees to hold reserves of approximately thr months expenditure. At the year end the Church had unrestricted cash in the General Fund of £41,733 which is considered an appfopriate level for this purpose. In additim to this we held £2,660 in Restricted Funds. and £30.15S as Designat8d Funds. Approved by the Trustees and signed on their behalf. Date. 4th March 2025
Independent Examinerfs Report I report Dn the accounts of the charity for the year ended 31st Dember 2024 which are set out on Pages 8 to 13. Respective Responsibilities of Trustees and Examiner "The charity's trustees are responsible for the preparation of the accounts in accotdance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charrties Accounts (Scotland) Regulations 2006. The charity trustees considei that Ihe audit iequiremenl of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the &counts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of Independent Examiner's Ststement An examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes 8 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 provvje all the eviden that would be required in an audit, and consequentty I do not express an audit opinion on the view given by the accounts. Independent Examinor's Ststem•nt In the course of my examination, rm) matter has come to my attention 1. whh gives me Teasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44 (1){a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts vthich accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2 to which, in my opinion, attention should be drawn in order to enabbe a proper understandiro of the accounts to be reached. Signed Name.. Addres Date
Baljafftay Parish Church Receipts and Payments Account Year ended 31 December 2024 Unrestri¢tedRestricted Endownènt Total Funds Funds Funds 2024 2024 2024 Total 2024 2023 Note Receipts Donations Legacies tivities for Generating Funds Bank & Deposit Interest Investment Income 72,449 72,449 64,398 339 72.788 72.788 64,398 Rental of Church Premises Rental of Vanse Solar Feed-ln Tariff Income Sale of Assets Sale of Investments Grants Special Fund Raising From Charitable 'VI.eS 24,433 2,493 3,703 24,433 2.493 3.703 23,057 5.164 7.645 10,354 3,051 7,645 10,354 7,814 500 6,724 4.763 51,679 4,763 56.442 35,445 Total Re¢elpts 124,467 4,763 129,230 99,843 Payn*nts Costs of Generating Funds Charitable ktsvities Govemance Costs 108, 113,946 ,502 Total Paynts 108,896 5,050. 113,946 96,502 Excessl{Deficit) of Receipts over Parftnts for the year befo transfers 15,571 (287) 15,284 3,341 Transfers Excessl(Deficit) of Receipts over paYEnts for the year 15.571 1287) 15.284 3,341
Baljaffray Parish Church Statement of Balances At 31 December 2024 UnrestrictodRestricted Endo¥vment Funds Fund• Funds Total Total 2024 2023 Bank & Deposit Balances Dec 2023 General & Develqxnent Fund Scottish Vvidows Restricted Funds Separate kcounts 56,318 1,293 57.611 53,558 1,654 1.654 2,366 56,318 2,947 59,265 51924 Movement in Year Excess l(Deficrt) 15.571 (287} 15,284 3,341 Bank & Deposlt Balances Dec 2024 General & Develcpment Fd Church of Scoland Investors Trust Restiicted Funds Separate kcounts 41.573 30,316 1,377 42,950 30,316 1,283 57,611 1,283 1.654 71,889 2.660 T4549 59,265 InvestnEnts at Market Value HMRC Refund 1899 2,514 Liabilities AVIPA System New Bcrfler Contract Cleaning Upkeep of i>ourKIs Gas 13,258 4,090 660 8g5 TT3 14,031 The acLJn were approved by the Kirk Session on the 4th March 2025 For and on behalf of the Kirk Session and Finap.cial Board
Baljaffray Parish Church Notes to the Accounts 1. Trustee Remuneration and Related Party Transactions During the year no Trustees received reimbursement of expenses. (Mnisterfs travel £561) The Council Tax for the Trhnse whilst occupied by the Mnister was NIA No remuneration was paKI to a charity trustee or person connected to them in the year. 2. Moven*nts in Funds At1Jan 2024 At 31 Dec 2024 Receipts Payrnnts Transfers Unrestricted Funds General Fund 39.322 1C6,59) 104,179 41.733 Designated Funds Fabric Fund Tea & Coffee Fund Parent & Tc(Idler Fair Trade 10.473 3,256 3.256 17.871 24,260 2,629 3,256 627 16. 17,877 4,717 30,156 Restricted Funds Church Funds Benevolent Fund Sunday Schod Projects 1.293 1,293 243 243 159 1,293 159 1,377 Total Funds (Main Bank Accc¥Jnt) 57.611 124,710 109,055 73,266 Restricted Funds Church Organisations Flower Fund The Guild Social Team Total Funds Iseparate Bank Acc(nts) 495 4,025 479 4,412 1.571 1,184 1,654 4,520 4,891 1,283 Total Funds (All Bank Accounts) 59,265 129,230 113,946 74,549 io
Baljaffray Parish Church Notes to the Accounts Purposes of Designated Funds Tea & Coffee Fund Fabric Fund Parent & Toddler Fund From sccial events. to te used wtthin the next year. Funds set aside for fLrture fabric expenditure. Funds set asKle to be used in the next 1-2 years. Purposes of Restrlcted Funds Church Organisations Benevolent Fund For the sole use of that organisats'on, generally used in tre year. Used for donations at Mnisters discretion 3. Analysis of Receipts Unrestricted Restricted Endovmpnt Total Funds Funds Funds 2024 2024 2024 Total 2024 2023 Regular Gift Aid Donations Tax Recovered on Gift Ad Donatior¢ Ordinary Offerings (Open Plate) Bank and Deposit Interest From Congregationd Organisations 55.580 11.607 4,512 339 750 72,788 55,580 11,607 4,512 339 750 72,788 50,948 10,347 2,488 615 64,398 Rental of Church Premises Tr/anse Rental Income Grants Solar Feed-ln Tariff Income Special Fund RaisirKJ 24.433 2,493 7,645 3,703 10,354 48.628 24,433 2,493 7,645 3.703 10,354 48,628 23,057 5.164 500 28.721 Charilable l£tivities Weddings & Funerals C£neral Income Holiday Club Receipts Tea & Coffee Benevolent Fund Fabric Fund Income Legacies Parent & Toddler (>oup The Guild Flower Fund Social Team 4C(J 2,607 460 1,023 2,607 243 243 45 2,585 150 1,781 680 4,025 495 4,025 495 3,051 4,763 7,814 6,724 TOTAL RECEIPTS 124,467 4,763 129,230 99,843 li
Baljaffray Parish Church Notes to the Accounts 4. Analysis of parnnts Unrestricted Restrlcted Endowront Total Funds Funds Funds 2024 2024 2024 Total 2024 2023 Costs of Generating Funds Offering envelopes Charitable P£tivities nistries & Mssion allocation Pulprt Supply Repairs - Church Upkeep of Grounds A£lmin Officer Salary Contract Cleaning other Expenses Dishwasher Council Tax- Vanse Equipment Vointenance nual Donats'ons Insurance Gas Electricity Building Improvements - Vfinse anse Painb'ng nse Carpets CCLI Assistant Church Officer Salary Telephone & Intemet Costs Presbytery Dues Employerfs Pension Contribub'on Stabonery, Printing & Postage Mnister's Travel Expenses Bible & Sunday School Expenses Sunday School Projects Toybox Mnor Upkeep- hknse The Guild Flower FuThJ Social Team 39,6 11x1 6,779 2,813 10,177 9,816 4.459 39,696 100 6.779 2.813 10,177 9.816 4,459 39,098 1¢XJ 5,2¢)4 810 9,468 7,050 5,669 2,160 1259) 1,995 1,310 2,176 2,328 3,179 1,699 2,642 1,3CQ 1,314 911 1,607 2,285 911 1,607 2,285 4,5CNJ 1,380 500 1.365 935 1,257 631 235 607 455 252 761 2,424 749 73 ,502 738 467 561 247 252 1.715 738 467 561 406 252 1.715 4,412 479 159 4.412 479 95.786 100,836 12
Baljaffray Parish Church Notes to the Accounts alyais of Payrnnts (continued) Unrestricted Restricted End0%rEnt Total Funds Funds Funds 2024 2024 2024 Total Costs of generating funds 2024 2023 Governance Costs Independent examinerfs fees Other pants Purchase of assets (VNPA) Purchase of investments 13,110 13,110 13,110 13,110 TOTNL PAYMENTS 108,896 5,050 113,946 96,502 S. Minister's Stipond Al Church of Scotland congregations contribuie to the National stiFend Fund which bears the costs of all ministers, stipends arKI employerfs contributions for national insurance, pension and housing and loan fund. Mnisters, stipends are paid in accordance with the national Stind scale, which is related to years of seNce. For the year under review the minimum sts'pend was £31,642 and the maximum stipend (in the fifth and subsequent years of service) was £38.884. 6. Collections for Third Partles 2024 2023 asgow Cty TrAssion TearFund Let Your Light Shine Ukraine Dance Class 1,240 420 100 557 435 2CK) 1,760 1,192 13