The Church of Scotland Alva Parish Church of Scotland RECEIYfs AND PAYMENTS ACCOUNTS 2024 Congreggtion No: 231438 Charity No: SCI)(M06
ReferoThtt •tyJ Adminiitrktiv¢ lfornio• Charity N8m Alva Parish Churth of Sc(rtknJ 231438 Cofflath AJdttss'. TrteS Theths¢ees dirrine thevegy knllm Princi1 Offfrb¢arrTS Minister. Sessty)n Clerk l•dependt#t Ex*miBtr
Ind¢dent Examiner Banker¥ Bajik tsfswil•xl, 21 Mar Str¢¢t AIIo8 FKIO IFIR
Alva Parish Chureh of Scotland SC 000006 Report of the Independent Examiner Respeelive responsibilities of ¢rnstees and examintr The charity trustees consider that an independeni examination is needed under section 44(IXc) of the Charities and Trustee Investment (Scotland) Act ?005. It is my responsibility to examine the accounts under section 44(1)(c) of the Act and to state whether particular matt¢rs have come to my attention. Basis of independ¢AI ¢xaminer'% statement An examination includes a review of the accDuntin8 records kept by the charity and a comparison of the aecounts presented with those records. It also includes eonstderntion of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audi( and ¢onsequently I do not exp$$ an audit opinion on the accounts. Independettt examiner's st*lemenl In the course of Tny examination of the statement of aceounl for the year ended 31 December 2024. no matter has come to rny attention which gives me reasonable Cause to Ixlieve that in any material respect.. accounting records have n(Jt been kept in accordance with Section 44 (1)(a} of the Charities and Trustee Investments {Seotland) .Ict 2005 and Regulation 4 of Th¢ Charities Accounts (Scotland} • th¢ accounts do not accord with ¢hose records the stalement of account do not comply with any of the requirements of Regulation 9 of The Charities Accounts (Scotland) ReRulations 2(X16 to which, in my opinion, attention should be drawn in ordcr to enabl¢ a PTopcr understanding of ihe acoounts to be ttachcd Date
Trustets, Annual Report Year ended 31 Dernher 21b24 Strlletur4 Covernance and manageDnt CovtrnlDg Dotumt•t The ChCh is now adminiauryj in with the tem)s of the Unitwy Ci1110n. This w&8 adopted on 25 July 2023 &% nM)ved away fnmn the previous mje1 Deed of C(ffi&itution. Alva Parish Church is part of the PresbW of PertlL Recrnitelt #nd AppoiD¢meat of Iru5tett Merntl of the KÉrk Session are the chanty trusteth lThe KJ"rk are the el¢Jers of the thurch and are clKmL tiom $¢ of the chUb are considcred have the appropriate gifts and skill& All Truslees have (thnpled the rnandat(ry Safeguardin8 for Trux iraining. The mini51er. th is a manttr of the Kirk sessio ts d(wd by thc Ènductcd by Presb)tery. OrggDisgtiDnal The Kitk S¢ssion apptsts tt)nveners of 8r¢yws &leB8tes thfinttl thJrity Currently 8roups are ¢stoblithed FI Fin8tK Prort, Pa4org1 Care aTKI H(4Jitslity. The Kirk Se&8iOt) meets five times a ve4r. Objectiv¢s •ttd Aetwities The Church ol S¢otiand is Trinitsrian in &trinc. Refl in tradition and PreSerian in lIty. It exists to gltrifj. (bj and to work for the a(fvan¢ement of (JwiA'S Kit)gikMn thToughoui the w(dd. As a naiional Church. it a&Jk)wlcd8e5 a distinaiY¢ [1 atKI duts bring the Ordin)CeS of religio to the >ple in every parish of Scotland a terrirria1 ministy. It with otl Churches in various eClen11 Eodies in Scoilarnj and trwd. Alvo Parish thurch wss fLYm¢d from the th?ion of St Serfs and E%e Parith Churth¢ in 1984. Thc present ¢hurch ]lding bjili in 1842 with the halls red¢vekl and extended in 198) in preparii)n for the 4mion. A Chaneel a(Itkd to san¢iury in 1989 and tk w was ttJx)sitiond and ovfflwld. A new Ch hall extension in 1995. Since 1997 aS F£¢n the full time minÉAttand le4ds wcekly worship a Surwjav where the averag¢ attdance week would Mm)allv te aTtXLlld 70. As well s this he lea(ts rnonthl) Worship in lThc C(KILrane& is chap18in ID la Primap" and Al Academy, and [m5 storal dutics f(Y ihe torish. He is &8siMed aillia. minisLer. Sbjdcnts f the ministy are frequently sent to Alva to wid¢n their experi¢¢. cs a full pan in the ainin8 aThJ erLcouragemen¢ rf student& Mell as m&erial our ih lQrLn'5 we have also fttinued to prlUCe Thtri for the welyage WiSL l(x3] wimary with their RME curriculum. The CongrEgall( of 340 rnanbers plus I l athcTEnts hL8 a vision of rexhing to all the Fryk of Alva 1th G(wJ's love. To this end orrdnisations e Ajn within and (th the chuLh buildin85. These include. Men's Group. Prayer gTOUP. Bibk Study Group& Craft Sunday sch15 and Youth Club IZone5X Sunday Cafe. Cornmunity Cafe, and P1 lther. Tr F(Kd lardcr cleat by the church in 2022 to fill the gap Cr8] by the ¢I1n& of the ¢ommunity f(x)di>ank. The congregation and the ¢y)mthitY a]1 don¢ and the Larder is Yaffed by .41ia Parish Chwrh Wolteers&8 well &5 those from the Bapii# athd Cat]M)lic ChuTCh.
Trustees, Annual Report {tont) Year ellded 31 December 2024 The focus of our work is guided by our Aitn. Growing clos¢r ¢0 God ond our nei8hbour. We encourage the ¢ongr¢wion in their personal journcy of faith within a fram¢woTk ihai Seeks ¢0 encourage community. The 351 members and adherents of the church have Strong links wthin the MmUnity, ond mony seek to reach out through their participation in ci)mmunity groups like the Pensioners Group,Cyuides and S¢ouW Alva Gl¢n Trnst, Alva Developrnerkt'l'rusL Alva CommuDity Council, local Vcterans. &s well as workin8 in the 5ch(K>15 a5 volunterr helpery and within Sehool Councils. We have a vibrant oTr-line presence via 0r website and FaeeFKx>k pages and continued to recthrd on adult and a ¢hildren's setvice ch Wednesday and make them av#ilable ai 10.30 on a Sunday via 0r Websi1¢ and FaeeEook page a5 WCII a5 on CD . In (k)ing so we now Te8ularly reach over 200 people. We have cL)lltinU to op¢n for prayer twice per wcck and in eortjun¢tion with thc Tucsday s510n have our community drop in cafe io help those fccling i501ated. Our quarterly magazine. llje Alvanac, is availablc online and via audio CD for those with visual impairrn¢nt. We have a daily prayer on our l.acelKK)k page and a weekl). ¢-ma8a7ine corktaining inlimati()ns and a Short meditation every Sunday morning. Our Worship Group has ¢ontinue4 to develop and ts&es an active part in the recorded werkly services and in ¢hur¢h.. The Prdyer Grotw has ¢on¢inued to meet each Wednesday ¢vet)in& Ea¢h year we remember the s&¢tifi¢es made by mLThbers of the arnied for¢e$ in the Worfd Wars and other ¢onni¢ts. On behalf of the Royal Llritish l.egion. Alva Parish Church organises the Teath laying eeremorky at the War Memorial. We conlinue to Work wilh other chreh denominatlOll5 within the ¢ommunity e.8. the F(KyJbank The Public A¢cess Deflbrillator which we installeil and maintain at the ehur¢h has acee55ed severdl time5 during the past year Alva Parish C.huT¢h is in defcrrLxi linkage with Mensirie and we are workinb to progr&%% the new mi&%ion plan for the Ilillfoots wuping ¢0 manage the rcduction in full time equivalent minist¢rs. In order to build giM)d WOTkin8 relationships Mith Mcnstrie w¢ hold shared communion services tidiCallY with cialisIng aftards, havc establish a join¢ saf¢8uarding panel. and have held di5CU55ions the ()p¢ration ol-e.8 Finance Groups.
Trustees, Annual Report (eothl) Year ended 31 December 2024 FiDan¢ial Review Income in 2024 tothlled £163,821 Cornred to £116.764 in 2023. Grant fimding of £20.400 was secured to help ti]nd ihc instsllation ofM)lar Pa1$ and (rther #Krgy elriciency measure5 M'iihin Church and Halls. The Kirk Stssion also approved the saje of s(me of our InVeseftts hleh realised £16,960 to 5UPTX)rt the ttsE¢ fabric Mmxks LmdeneTh during the year. Inrome (bnations was £4JIO hi8her in 2024. which can be attriltrd to a quicker iurnaround on rettipt of tax recovered from gift aid claims during the year. E4rly in the ycar Kirk Se&sioTh set up a fundrdising committee, whi¢h, during its fLf51 yw of l0S raised 3 eommen(Idble sum of £4,335. Exp¢ndilu¥e totall £168.153 in 2024. wthtch over £50.(m gre¢r than 2023. This can a]most ¢ntirel>' be attributed to investhietji in the fabric of our buildings wljere exrndille ts)t2lled £62.448 in thc )'ear compared to £13.8 in 2023. The Sum srni on the lar wiels and enew tle]encY megsllres referred to alM)ve amountrd LO £25J I l. M(Jst of the reTnaining S[ commenL%d a three year programme of work io wkle issues highlighted in a PrcthJte survev rer . In 2024 this included m&8w, roughcasting and riMTrfing at the Chur¢h as well as rf ryiT5 at the Man Trdnsfers fr¢)m tr Church org8nisat1S to our geral fw)d •Nwnted to £gXI. As a result of the income and cxrKndLure explainLxI the accounts fv 2024 reLxKd a defiut of £4,332 compared to £1240 in 2023. 2025 and 2026 whith wll requirt funding fr(xn our Trabric and Capitsi reserve& Res¢rve5 Polity It is the Truste¢s' w)li¢y to retain unc0]ed resetry at 4 Tninimum level of approximately I months exwijiture in the General Fund at the year end The sum held * the L of 2024 £22.988 which exee&ts the rg4uirtn¢nL It is the Te£s, 1]leY to retain Fabric Fd Teservw a minimum level of £15.IMKI the year end to COV¢T unexed repairs. The held iTh excess of this anM)Lthi is available to k utilised on a progratnmc of planned maifttwi¢e and improvernentk At the end of 2024 thc fund sitttng at £15J41. The C.apÈtal Fund holds sums re¢eivtsJ l¢gacie5 and investment repaid. ThcrE 15 no rccommende<l mitjimum ltvel of Te5uve rwuifed for this fwi(L The sum held 15 rdaitKd for use by thc Trustees as the). determine Io SUPFA)rt Self7¢ initsaliYe5 Towiring capiul funding. The cllrltnt balance held is £155.395. In pratti¢4 as we addrtss the fabric ext*nditsJ]Y wuired OV the next ts.0 Yea this fun4 logether with the Fabric fid will inierchangeable in supping the in%.esent requiff The Church a150 held £27.565 of restricted furmls hav¢ Ixts) pmidtsj for the purrM)se5 Specified in Not¢ 2.
Truytees, Annual Report (tonl) Year ended 31 Deeember 2024 Stgtement of Triste¢s' Re5PDDsibililies 'rhe memlm of the Kirk 8e141 I Congregxli(Jn81 Board mllst prepgre fingncial st8tements th]ch Eive 8tsfticieni detail to enable an apprcciation of the trdnsactions of the c.hurch during tlr finavcial year. The members of th¢ Kirk qe<4i(Jn I CA)nEtEgational are responsible for keeping prOr accollnling Te£()rd8 which. on rcqucsL must refltct the financial wsition ol. the Church at that tim¢. This must be dm¢ to cnsurc th&t thc financial statements ¢ornplJ wth the Charities and "frustL Inve5tTnent (Scoiland) A¢( 200). the Chariiies A¢counts (Scotlandl Rcgulaiions 2(Mh and the Regulations An1 Congregational finane£ ap[0Ved by the (kneral Asscmhlv of the chUh of Scotlanij in 2007. They are also restK)nsiblc for kqfeguarding the a55ets of the Church and must take reasonable stos for the prevention andlor deteLIiDn of fraud and other irregularilies. Approved by the Trusiees and signed on their behalf. Date . 11th Marth
Alva Parish Church of Scotland Recei ts and Pavments Account Year ended 31 December 2024 F¥nds 2024 Totsl Total 21n4 2024 2023 Recei Donatiot)s l£gacies Activitie5 forG¢neIng Funds Bank & tkposit interest Investh)et)t income 15.891 94,389 4J35 1.948 7,427 97.018 141 4A76 2316 583 568 1,992 6.579 103,543 437 17.037 114J)55 Rents] of ¢hur¢h hail5 Weddings and Fwjmls SdlL of inv¢sttn¢nts CJTants 3J 3J30 16.9(AJ 20.41Y) 2,143 16.960 21, Warn space Crowdfunding in¢on Other Receipts 3,568 4.420 Total Recei 141.2 22,531 163J21 116,764 ments Costs of genernting funds Charitable aetivitie5 Governanee costs 153 153 151.930 15.920 167WO 19) 117,731 150 150 Total Pa ents 152.233 15.920 168.153 118.004 Exce&s of Receipts over Payments for the vear before trall$feTS Transfers Grnerai Fund Christian Youth Club (Zones) Craft Group Caré 110943) 6hli 14J32) (12401 (s)) I4) (sx)) (4Th)) (400) 15001 1350} 350 Exeesg of Receipts over Payments for ibe year IIOJHJ) S711 {4J321 11,2401
AlvA Parish Church of Scotland Statement of Balantes At 31 December 2024 Total 21b24 Total 2023 2024 2024 Nolt Bank & De osit BalAnees Bank & deposii bakmces brought 203.767 21.8J4 2Z5th21 226,861 Movement ill year. Exee&s of Receiptsover Payments forthe vear (10.041) 5.711 14J321 {1240) Bgnk & depositb&knces 193.7*4 27.565 2212A9 2•5.621 Investm¢Dts at market value 136.Wl .1.761 140h65 154.552 Costot. Ini"esmiellts: Capiial FDd Benevolerti Fund Benevoleni Fund IGenLThI PuryMiscs} Benevolent Fund{James John$ton Tn) 139.995 139,995 139.995 268 204 1.071 75 268 7$ 75 Hendetson Bequest 139.995 343 14OJ38 141,881 knets tiifi Aid r¢c¢Nable 1.635 330 2560 1,635 330 2J60 Liabilities The acwllnts We apwoved bv the Kirk Se10n on 11103125. For and on behalf of the Kirk Sessi(
Alva Parish Churcb of Scotland St¥tement of B¥lane£s Notes to the A¢couDts l. Trustee Rernuneration and Related Partv Tr4D5actioms During the year the minister of tk Church received re-imbursement of travel, telephone and Cou1 tax eXnSeS amouniing to £7213. No trustee or a Pers related to a trustee had any inteTest in any eoniract or kn7nsaclion ented into by the charity during th¢ year. 2. Movements in Funds AllJ•• At31 Dee 21J24 Rtteipts 2024 unTtricted fuDd5 rknti¥ fw%d 31361 lJ61 76% 11&387) 1SJ41 Desiatr Captal Fwkl 134.030 16.776 139.158 141290 19287 22,988 IY3.724 ?03,767 152. 33 Restrieted funds Beneiolenl Furtd Youth Dtr"e]opmw Frf1 Sunday S¢h(N)l Fwid Chrisrian Ywthclub (z4) &714 1612 1045 4.J93 750 6MJ 2.748 I&46 4.160 431 838 3.403 3)36 1500) l.879 15.479 1839 38 21 1.961 21.854 9,087 Chums Craft Group I4) 21 21157 27565 21530 l5.920 )} Toial fmnds 225.621 163.821 168.153 221 J89 se50f tksi ated Fwjds Fobri¢ Pid.. The Truse5 have lth fiwdSftytkmain0f ts Church wt Capi141 Fu1.. Tr¢TnLes have sd &side fiuMIs &%1 with w w]rx1 new c4>its] prOjtt tlew iniiiatiYe5 Benevoknt Fil.. This i< a fiiAd kn JYtiNith help and Surnxbrt kn the Ix)rneKI abrowl Youth D¢w¢k>pnKnt Fund.. This is a fillM4 kn bc uxd for youth Sunday Schwl Fund." 11]iS IS a fut [¢1#$1%¢ by &LtthySclKKpL Chri$iiatJ Youth club ILorLg).' This i) a fund sa Lgd¢ forex¢lusive b¥ thcywth club. Café.. Incorne r8isoJ is usolto supp)rt worthmthik WJtsisthr8tOWvt9T FKi L4T&r. tht)aLiOttS WIrch ere ut11¢d kn PTovidc a rGyyJrcÈ the (•LrtY of Aiwl Chums.. This is a fillhd set fortxclusiE ty *¢ this m. Cratl grwp". This LS a fund sth a5NJ¢ for d5]Ve b)" this wp. Henthrwn B¢qSt.. Thi5 a fur¥J 1¢¥1Vety at the MiniALYs di ty1$1 within Parith io
iiDrutricled FuTrd Rritte nds Tot1 2024 2024 2024 2023 3. Analysis of Donation$ wro s¢h¢[[ (non Gift Aid) Gift Aid DortiOnS "I Rfwv¢rd on Cjift Aid lAat Ordinary OtTeTkrtES lo Plate) OtherOfferin lknniorLS etc 1746 54J24 16.074 4257 5.407 82.808 2.746 54J24 17A98 4257 19174 98ffj99 1631 52,731 13.395 4.125 21.507 1.424 14,467 15.891 4. Analysi5 of P8ymeDts Costs ofgenernting funds Trundrwsipg aaiiitN' eywsts Offcring enveloFC5 97 123 123 Cbaritable aetivities Givin8 to Grow less.. Ertdowment In(me 51,680 11.357) 50.323 50.889 11.372} 49,517 IlJ571 50J I.73T 3.557 5.170 61448 3.656 14.546 3.776 778 4.728 679 1,731 35S7 5.170 1.334 3.156 4,576 13,IKI8 3,555 1,695 3.015 Minister's exrth her staÈYing co4s CoUlI.].8X He8L light water Insurance Church o(fiL% eX[r Organ & music Printi swiotlery and r Supron forthosc in Ked DonatioThs Othcr ex1K 14.546 3.776 778 728 6218 761 9293 9393 13.868 1.870 4,515 538 151,930 4.777 15.920 167*50 Governance costs In(kp¢n¢kni ¢xamirKr'5 fe 150 19) 150 15U33 15.920 11&153 118.004
Minister*s Stipend All Church of Scotland congTeLTalions ¢ontribule to the National Stipend Fund which bears the costs of I ministers, slipend$ and employ¢$ contributions for national insurdJ)ce, pension and housirig and loan fund. Ministers, stipends are paid in accordance with the National Stipend Scale. which is reled io yeaJ3 of servi¢¢. For the year under review, the minimum stipend was £31,642 and the Maximum stipend in 5th and subs¢qu¢nt years of service was £38,884. 2024 2023 & Collections for Third Parties Earl Haig Fund Maggies Centre, Forth Valley Brilish Red Cross Israel and Gaza appeal Strathcarron Hospice Christian Aid Gaza Appeal 338 400 400 410 385 1,096 1,137 12