MOODIESBURN PARISH CHURCH OFSCOTLAND MOODIESBURN, GLASGOW REPORT AND FINANCIALACCOUNTS For the Year ended 31" December 2024 Church of Scotland Congregation No. 161066 Charity No. SC049925 MOODIESBURN PARISH CHURCH OF SCOTLAND CONTENTS PAGE Trustees, Report. 3-12 Report of Independent Examiner. 13 Receipts and Payments Account. 14 Statement of Balances. 15 Notes forming part of the accounts. 16-18 MOODIESBURN PARISH CHURCH TRUSTEES. REPORT Year Ended 31st December 2024 Trustees, Report The Trustees present their annual report and financial statements for the year ended 31 st December 2024. Objectives 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 continues to acknowledge 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. Activities and Outcomes Moodiesburn Parish Church has the motto "Passion for Christ, Compassion for People" and has various Work Groups under our Unitary Constitution to bear witness to and fulfil that motto. These Work GTOUPS. which are responsible to the Kirk Session are detailed below. Worship and Discipleship • Finance • Property • Pastoral Care • Mission . Communications and Administration • Hospitality. Not all Work Groups made a formal report to the Kirk Session during the year, although the church has been active in each of these areas both within the life of the congregation and throughout the parish during 2024. MOODIESBURN PARISH CHURCH TRUSTEES, REPORT (cont'd) Year Ended 31st Decembei 2024 orshi and Di Sunday worship was maintained throughout the year with live streaming of seNices available to all who were unable to attend in person. Preaching and teachingthe Word of God is central to all the services for the purpose of nourishing and upbuilding faith and challenging people to come to faith. Music at all our worship services is provided by a team of volunteer musicians. Members of the congregation participated in various ways in the services including presenting the alL-age address, the reading of Scripture, leading intercessory prayer and, on occasion, preaching. During Holy Week, guest preachers ( and conducted worship and preached on Easter Sunday. Communion services were held on 12 occasions throughout the year. "Sunday at 7pm. events continued throughout the year. and these have included:. Praise and Prayer A Spiritual HeaLth Check I believe in the Holy Spirit The "Flourish" Prayer Breakfasts for Women and the BLokes Breakfast continued on a regular basis and good fellowship was enjoyed by all. th Advent events were held on 8 December with a Christmas Extravaganza. th followed on the 15 by the Advent Hope service for all those who were feeLing loss this Christmas, and on the 22nd the children and young people of the congregation Led the Natlvity Service. The Christmas Candlelit carol service was held on the evening of the 24" and was weLI attended. MOODIESBURN PARISH CHURCH TRUSTEES, REPORT (cont'd) Year Ended 31sl December 2024 ￿￿[￿￿1￿9.￿d. D.iscipleship..(cont'd) Visiting preachers were f Comfort Intemational, (Compassion International), (Open Doors) and of Law Parish Church. atso kept us informed of the work of Scripture Union. Our church lite has been enriched by the two ministry students on placement. year placement) in the first few months of the year, and began as full time probationer on 1" September. (3" Other activities included a successful Ceilidh night in January, a well- attended Exalt praise and prayer day in March and November and the New Life choir from uganda entertained the congregation in April. Small Group Home Bible Studies are held fortnightly and provide fellowship and nurture tor adults of all ages. We also have a dedicated Youth small group which meets on Sunday evenings. Material for study at these groups is planned in advance and members of the groups are encouraged to come along prepared for the particular subject planned for study and discussion. PersonaL study is also encouraged. Children are catered for through the well-established routine of Sunday morning nurture activities in the Footsteps and Bible Class groups. All ages meet together in the Church during the early part of the service then split into V8rious rooms where age-appropriate Bible teaching and activities are conducted. Finance Finance is the direct responsibilityof the Kirksession under our Unitary Constitution. Our Treasurer. Heather Stewart and the Finance Work Group reported accordingly throughout the year. The details of the congregation's finances are set out fully in the Financial Review later in this report. We are thankfuL to all those who have contributed so generously during the year. MOODIESBURN PARISH CHURCH TRUSTEES, REPORT (cont'd) Year Ended 31st December 2024 Pro Regular maintenance and necessary upgrade of the Church and Manse f8bric and fittings has been timeously accomplished by our Property Work Group, led by They. along with volunteers from the congregation and contractors, ensure that we comply with alL regulations so that our buildings are fit for purpose. The Kirk Session commend them for their diligence and service. Past_o_ral Care. {includin&PrAD) er The Group's aim is to facilitate pastoral care through-_ Caring Support is provided byvolunteers who visit those in hospitaL, Care Homes or are housebound. They also keep in touch through phone calls, home visits, texts. and contact on Sunday mornings and other occasions. ort-the -Listening Post- initiative which provides an opportunity for anyone to chat through confidential issues in a safe and trusting environment is quietly ongoing. It also acts as a support to Small Group Leaders. Pray_er_s_upp_o_rt_the Prayer Support Helpline continues to be weLI used. One to one prayer is also offered. In addition to this, we continued to encourage and facilitate members. participation in prayer including the sharing of prayer needs by email, text ortelephone. Overarching all these activities is the need to comply with all of the Safeguarding regulations applicable to a Charity. PrayRt is an integral and important part of the life and work of the congregation. A gathering for prayer took place each Wednesday on fortnightly basis, alternating with Small Group Home Bible Studies. Every Sunday morning a prayer meeting is heLd prior to the SeNice ofworship. A Ladies prayer meeting is held monthly to pray specifically for the pastoral needs of the congregation. MOODIESBURN PARISH CHURCH TRUSTEES, REPORT {cont'd) Year Ended 31st December 2024 Our Connections Cafe is open on Thursdays from 10am, until 12 noon and provides an opportunity for friendship, felLowship and pastoraL care amongst members and others who come along and is very much valued by its patrons. Oasis Community Cafe meets everyTuesdayfrom 1pm to 3pm. and the Oasis Tots play area has Art and Craft activities and Board games all within a relaxed atmosphere. Our Summer Holiday Club ran for 1 week in August and was well attended. A very successful Shoebox Appeal on behalf of the Blythswood Trust was organised in October. mmunic ti -&and AdmiDistration Morning services are live streamed on You Tube as well as on the website. www.m.o.o.diesburn. h ..￿h This facility enables those who have not been able to attend on a Sunday or those who wish to listen again to the service to do so at their leisure. The website is a good means of communication both to members and the community with the aim to inform and reflect our ethos as a congregation to the community in which we are placed. We also have a Facebook page for the Church which is used for communication to members of the various groups as well as to advertise events and as a means of encouragement to one another. The formal membership statistical return for the year ending 31 December 2024 shows a membership of 110 plus 9 Adherents. There were 3 bereavements during the year (all Members). There were no baptisms or weddings conducted during the year. The Trustees would like to express their sincere appreciation and thanks to the myriad of individuals (members and non-members) who have contributed their time, talents and resources to the life and work of the Church. Withouttheirvaluable input and involvement, Church life would not be as encouraging, stimulating and rewarding as it is. st MOODIESBURN PARISH CHURCH TRUSTEES, REPORT (cont'd) Year Ended 31st December 2024 FINANCIAL REVIEW The General Fund is the key fund of the Church. It is financed mainly through donations from the congregation and is used for day-to-day expenditure involved with the running of the Church. In 2024. there was an excess of receipts over payments of £3939. Total receipts to the General Fund in 2024 were £74353. This was an increase of 5.25% compared to 2023 which is very encouraging. 18 people gave through the weekly freewill envelope scheme. with 5 of these being Gift Aided. A further 52 standing orders are received regularly covering 63 members, with 27 of these being Gift Aided. An unknown number gave through the Open Plate, with some Gift Aid being received through GASDS. Total payments were £70414, mostly made up of payments to Church of Scotland for Giving to Grow and Presbytery Dues, Ministry costs and building costs, incLuding heat. light and repairs. Separate funds. restricted for particular purposes: The Buildin F￿ry￿ had a balance of £14338 at 3111212024. There are 3 regular standing orders to the Building Fund covering 4 members of the congregation, 2 of which are Gift Aided. TheL .ol Mi sion Fund was set up to receive proceeds from Chryston Parish Church. of the congregation's share of investment income from bequests, as agreed as part of the establishment of the Church. The amount received in 2024 from Chryston Church was £4550 which will be disbursed in line with the original bequests. Additional income from a variety of sources came to £1037. The Global Missi_on_EwLd was set up to support International Mission partnerships as agreed by the Kirk Session. The sum of £200 was donated to our charity partners, Blytheswood Care (Christmas boxes for Ukraine), £277 to Abaana Childrens Choir & £250 to Comfort International. The Benevolent Fund is funded throvgh one￿ff donations from individuals and Church groups, and this totalled £1060 this year. There was no immediate short-term need within the Congregation and Parish during 2024. MOODIESBURN PARISH CHURCH TRUSTEES. REPORT{cont'd) Year Ended 31st December2024 FINANCIAL REVIEW {cont'd) The Trustees receive regular financial reports on the Church finances and continue to monitor these in order to take any action necessary. RESERVES POLICY The Trustees consider that reserves equal to approximately three months regular expenses is desirable and in 2025 this sum will be around £17603. Unrestricted cash balances at the end of 2024 were £60033, which is substantially more than the reserves policy requires. The Trustees recognise that there may be a requirement to resurface the car park. The Trustees will continue to monitor this to ensure that funds are not held in reserve unnecessarily, but that the reserves are appropriate to allow the congregation to work effectively. ORGANISATIONALSTRUCTURE The Kirk Session, which met 6 times during 2024, is responsible for spiritual matters and for oversight of all aspects of congregational life. It also met on 4 occasions for prayer. Certain responsibilities of the Kirk Session are delegated to the various Work Groups. PRINCIPAL OFFICE BEARERS Minister Session Clerk Treasurer MOODIESBURN PARISH CHURCH TRUSTEES, REPORT (cont'd) Year Ended 31st December 2024 INDEPENDENTEXAMINER BANKERS Virgin Money 177 BothwelL Street Glasgow G2 7ER REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name Scotland Moodiesburn Parish Church of Charity Registration No. SC049925 Church of Scotland Congregation Ref. 161066 Principal Office 20 Blackwoods Crescent, Moodiesburn Glasgow G69 OEN GOVERNING DOCUMENT The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form). io MOODIESBURN PARISH CHURCH TRUSTEES. REPORT (cont'd) Year Ended 31st December 2024 RECRUITMENT AND APPOINTMENT OFTRUSTEES Members of the Kirk Session 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 gifts of spiritual leadership and pastoral oversight. The minister. who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. TRUSTEE INDUCTION ANDTRAINING All trustees have been supplied with literature on the functions of a Kirk Session alongwith the Church of ScotLand pamphlet, "Charity Law: Being a Trustee." setting out their obligations as trustees. As appropriate, trustees are briefed on new legislation and developments relevant to the charity sector. TRUSTEES 11 MOODIESBURN PARISH CHURCH TRUSTEES. REPORT(cont'd) Year Ended 31st December 2024 STATEMENT OFTRUSTEES, RESPONSIBILITIES The Trustees must prepare financiaL statement that give sufficient detail to enable an appreciation of thetransactions of the Church duringthe financial year. The Trustees 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 comply with the Charities and 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. 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 irregutaiities. Approved bythe Trustees and signed on their behaLf. Session Clerk Date 413126 12 Moodiesbum Parish Church of Scotland SC049925 Independent Examinerfs Report to the Trustees of Moo(liesburn Parish Churth I report on the accounts of the charty for the year ended 31" December 2024. which are set out on pages 14 to 18. Re5pertive responsibilities of trustees and examiner The charitys trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2(K15 and the Charities Accounts (Scotlandl Regulations 2(K)6 las amended). The charity trustees consKler that the audit requirement of Regulatton 1011) Idl of the Accounts Regulation5 does not apply. It is my responsibility to examine the accounts as required under sertion 44111 Icl of the Act and to state whethef Particular matters have come to my attention. Basis of independent examinerfs statement My examination 15 carried out in accordance with Regulation 11 of the Charities Accounts1Scotiandl Regulations 2CM)6 las amendedl. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. tt 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 evidence that would be required in an aLtdit. and consequently I do not express an audit opinion on the view 8iven bythe accounts. Independent examlnerf5 5taternent In the course ofmy examination, no matter ha5 cometo my attention which gives rne reasonable cause to believe that in any material respect the requrrements: to keep occounting records in accordance with Section 4411) lal of the 2LX)5 Act and Regulation 4 of the 2￿6 Accounts Regulations las amended), and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations {as amendedl have not been met, or to which. in my opinion. attention Should be drawn in order to enable a proper understandinB of the accounts to be reached. Date: 13 Moodiesburn Church of Scotland Receipts and Payments Account for the year ended 31 December 2024 Unre5trirted RestrSrted Endowmert Furbds Funds Funds 24 Total Totsl Note Re￿ipts Donations Legacies Activities for Generating Funds Bank & Deposit Interest Investment Income Rental of Premises Weddings and funerals Other Income 7L676 5,814 77.4 72,724 3,X)3 4.261 925 4,550 1.302 320 350 74.353 320 3￿> 84.n7 620 10,3fA 82.339 Assets and Investments Sale of fixed assets Sale of Investments Totsl Re￿ipts 74,353 10.364 84,717 82,339 Payments Cost of GeneratinE Fund5 Charitable Activities Governance Costs 70,414 8.207 7&621 70.414 &207 7&621 7L755 Asset5 & Investments Totsl Payments 70,414 &207 7&621 71.755 EX￿$5 of Recetpts over Payments forthe year before transfer5 Transfers 1157 iQ584 EX￿55 of Re￿ipts over Payments 3.939 2.157 10,584 14 Moodlesburn Church of Scotland Statsmert ol 8al•nc¢s At 31 De¢ember 2024 Unrutskled F•trkt￿ nds Funds Funds Total 2014 Total 2023 8Jnk •nd DepNII OJlJDces Bank and doposlt balanc•$ brought forward Mo¥wThent In y•ar: EX￿S5 ol Receipts over Payrnents 56.094 32.512 78.022 3,939 2,157 61196 10584 Bankafid ¢eposlt balances carFled f0Th￿d 33 Im¥È5tments al marltrt vlue Ass•ts 8uildings Multl Media Equlprnent Other Equipment Gift Aid Receivabl 3.071 3,972 1,555 8.598 3,071 3.972 1.5 8.633 4.1 35 9.975 Uabl1￿*S The aconal Mission partner5hip$ as agreed by the Kirk Session Church organisations. fund5 are provided by member5 forthe Purposes of the partiwlar organi$3tion Unre5tiYrted Funds The General Fund represents the free rese￿e$ of the congregation. The tnjstees are free to use the General Fund in furtherance of the Church's objectives 16 Moodiesburn Church of Scotland Notes forming part of the èccounts for the year ended 31 December 2024 Unrestiicted Rèstrfrted Efido*Tnent Funds Funds Funds Totsl Totsl 3 Analysis of Donations Oflerings Tax ￿COvered on Gift Aid Other Church Organi53tions' Income 62,278 8.478 920 65.814 57.723 9.030 3,717 920 71.676 5,814 T/.4 72,724 4 Analysis of Payments Costof GenerotingAunds Fundraising Costs Offering envelopes 67 CharitubleArtivities Ministries and Mission Allocation Presbytery Dues Minister's Expenses Pulpit Supplv Fabric Repairs & Maintenan Council Tax Heat, Light and Water Church Office Expenses Music Hospitality Community o(frtreath Other Expenditure Pastoral Care Global Mission Local Mission Benevolent Fund Church Organisation5' Expenditure 39.723 39.723 1.678 1.972 393 7,231 2.572 3.375 293 12,425 2,930 5.661 293 12,425 2,930 5,661 1,1 919 2.493 393 393 2.532 2.025 727 727 1.465 8,207 1,465 78,621 70.414 71,688 Governuftce Costs Independent Examiner's fee OtherPayments Purchase of Investments Purchase of Assets Multi Media Equipment Other Equipment Total 70.414 8.207 78.621 71.755 17 Moodiesburn Church of Scotland Notes forming part of the accounts for the year ended 31 December 2024 5 Trustee Remuneratlon and Related Party Transactions During the year Itrustee received reimbursement of expenses incvrred totalling £4,39212023 £4.5441. No trustee or connected person of a tTUStee received payment from the thurth for servi￿5 orwoth done. 6 Minister's Stipend All Churd) of Scotland congregations contribute to the National Stipend Fund whid) bears the costs of all minister5, Stipends and employer's contributions for national insuran￿. pension and housing and loan fund. Ministers. stipends ale paid in accordan￿ with the national Stipend scale, whith is ￿lated to year5 of seNice. Forthe year under review the minimum stipend was £3L642and the maximurn stipend lin the fifth and subsequ@nt years) £38.884. 7 Fixed Assets Other Multi-media other Buildings Equipment Equlpment Manse Totsl 8ook Value at l January 2024 Purchased during year Disposals during year Depreciation foiyear Book Value at 31 De￿mber 2024 9.975 11.125} 3.071 li.￿7) 3.972 12,9321 7.043 18