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 ordInan￿S 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 W0￿h1p, prayer, and fellowship as they grow together in faith,. to be known as a caring
Church, reaching out to and Se￿Ing 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 fOrtn￿JhtIY 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 re￿iptS 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
he￿1 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 De￿mber 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. wh￿h 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 Pay￿nts
108,896
5,050.
113,946
96,502
Excessl{Deficit) of Receipts over
Pa￿rftnts for the year befo
transfers
15,571
(287)
15,284
3,341
Transfers
Excessl(Deficit) of Receipts over
paY￿Ents 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 F￿d
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 ac￿LJn￿ 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 pa￿rnnts
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 pa￿￿nts
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 Sti￿nd 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