Rattray Parish Church of Scotland
Rattray Church is a Charity registered in Scotland as SC 000 323
Annual Report
and
Financial Statements
of
Rattray Church
Blairgowrie
For the year ending
31 December, 2024
Congregation reference number 271625
Charity registration number SC 000 323
Reference and Administrative Information Year ended 31 December, 2024 Charity Name: Rattray Parish Church of Scotland Charity Registration Num]r.. SC 000 323 Congregation Reference Nujnber 271625 Contact AddTess'. Independent Examiner KWG Accountancy Ltd, 89 Airlie Street Al)th, PHI18AN BaDkiDg Rattray Church. Ballk of Scollalld, -5 l High Street, PHIO 6DA Page2of 14
Trustees’ Annual Report Year ended 31 December 2024
Rattray Parish Church of Scotland
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the model Deed of Constitution
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board 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 the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation. Members of the congregation are invited to nominate individuals to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.
Organisational Structure
The Congregational Board is chaired by the minister and meets normally about three times in a year. Certain responsibilities are delegated to a Finance Committee, a Property Committee, a FundRaising work party and a Development Group as appropriate. The Kirk Session also usually meets about three times a year and is responsible for the spiritual affairs within the church.
Objectives and Activities
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 acknowledges 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.
Led by two of our members the small group of children meet at Rattray School for 'Sunday School' activities on Mondays under the guise of Messy Church and have come to a church service and enchanted us.
The Presbytery Mission Plan has been reviewed and approved. For Rattray we are due to be United with Kirkmichael, Straloch and Glenshee. When our minister retires, we should be Linked with Alyth which became vacant in 2024.
Achievements and Performance
About half a dozen of our members, supported by a few from the Glens, presented in August a Flower and Craft Display with musical interludes
The mobility challenges affecting our minister did not prevent any of our regular Sunday morning services and we held the usual evening services on Good Friday and Christmas Eve.
We welcomed two new members and there were 3 deaths.
Page 3 of 14
Rattray Parish Church of Scotland
Year ended 31 December 2024
Trustees’ Annual Report (cont)
Financial Review
With the continuing decline in regular attenders/givers the ordinary offerings were £450 down over the year but the Gift Aid donations were, exceptionally, some £1.5k more and a fundraising Flower and Craft Display grossed £638.
However, the Giving to Grow contribution soared by over a thousand pounds, the Presbytery dues increased by more than £400 and Heat & Light cost £360 more.
The General Fund would have incurred a loss of close to the Budget figure of -£3,639 but for the option of withdrawing £1,736 from our Revenue account in the Consolidated Fabric Fund (CFF). Bills for work re Boiler House and the East Porch were covered by a withdrawal of £16,682 from our Capital account in CFF and a £4,016 reimbursement of VAT on work on our ‘ Listed Place of Worship ’.
Reserves Policy
From the closure of the Rattray Hall account some £3,615 was transferred into the General Fund, which had suffered a £1,903 loss, to restore it to £4,292, a more usual end-of-year amount. The £9k balance from the Rattray Hall account was credited to our Reserves in Edinburgh which now exceed £30k. Mindful of the repeated and increasing large Deficit inherent in the General Fund, the Trustees recognise that they must address the issue if Rattray Church is to continue to be viable for more than about 10 years, even if Fabric repairs could be paid from the £30k in our Capital account in the CFF. With no luxuries in the expenses to cut, a noticeable increase in donations or fundraising is imperative, unless a steadier series of Legacies develops.
Statement of Trustees' Responsibilities
The members of the Kirk Session / Congregational Board 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 / Congregational Board 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 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date … 19 - 03 - 2025 ….
Session Clerk
Page 4 of 14
Independent Examiner’s Report to the Trustees of Rattray Parish Church of Scotland
I report on the accounts of Rattray Parish Church of Scotland (Scottish Charity number SC 000 323) for the year ended 31 December 2024 as set out on pages 6 to 14.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity’s trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts 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 statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a 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 provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my notice
-
1 which gives me reasonable 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 which 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 enable a proper understanding of the accounts to be reached.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date . 24 March 2025 . . . . . . . . .
KWG Accountancy Ltd 89 Airlie Street, Alyth PH11 8AN
.Page 5 of 14
Rattray Parish Church of Scotland
Receipts and Payments Account for Year ended 31 December 2024
| 2024 2023 RECEIPTS £ £ Donations -offerings 17,579 18024 -other donations 3,870 2705 Tax repaid on Gift Aid givings 4,288 4143 Miscellaneous - 0 Legacy - 1000 Fundraising events 638 0 Bank and deposit Interest 1,307 1,047 Investment income 249 207 Stipend Endowment 399 403 28,330 27529 Refund of Pulpit Supply - 0 Reimbursement of VAT 4,061 0 Use of premises - Glebe Rent 606 404 From Consolidated Fund 18,418 2,781 Insurance claims 0 4,885 Grants - TOTAL RECEIPTS 51,415 35599 PAYMENTS Costs of Generating funds 180 120 Charitable activities 44,683 50575 Governance costs 200 450 TOTAL PAYMENTS 45,063 51145 Excess/(Deficit) of Receipts over Payments for the Year before Transfers 6,352 (15546) Transfers (net result) 12,615 - Excess/(Deficit) of Receipts over Payments for the Year 18,967 (15546) Unrestricted Funds |
2024 2023 2024 2023 £ £ £ £ 17,579 18024 20 3,890 2705 4,288 4143 - - 0 0 0 1000 638 0 234 170 1,541 1217 249 207 399 403 254 170 28,584 27699 0 - 4,061 0 0 0 0 - 606 404 18,418 2781 0 4885 0 - 254 170 51,669 35769 180 120 5,048 448 49,731 51023 - 50 200 500 5,048 498 50,111 51643 (4,794) (328) 1,558 (15874) (12,615) - 0 - (17,409) (328) 1,558 (15874) Restricted Funds TOTAL |
|---|---|
| 254 0 |
|
| 254 | |
| 5,048 - |
|
| 5,048 | |
| (4,794) (12,615) |
|
| (17,409) |
Initialled by Independent Examiner KG
Page 6 of 14
Rattray Parish Church of Scotland
Receipts and Payments Account for Year ended 31 December 2024
| Unrestricted | Unrestricted | Funds | Restricted Funds | Restricted Funds | TOTAL | TOTAL | |
|---|---|---|---|---|---|---|---|
| 2024 | 2023 | 2024 | 2023 | 2024 | 2023 | ||
| STATEMENT of BALANCES | £ | £ | £ | £ | £ | £ | |
| Bank & Cash | |||||||
| Balances brought forward | 26,482 | 42028 | 22,468 | 22796 | 48,950 | 64824 | |
| at 1 January | |||||||
| Movements in year | 18,967 |
(15546) | (17,409) | (328) | 1,558 | (15,874) | |
| Excess/(Deficit) of Receipts over Payments | |||||||
| Balances at 31 December | 45,449 | 26482 | 5,059 | 22468 | 50,508 | 48950 | |
| Investments- at market value | |||||||
| 415 units CofS Investors Trust -Income Fund | 4,590 | 4548 | - | - | 4,590 | 4548 | |
| (in Reserve Fund) | |||||||
| (market value: 31 Dec 2024 @ £11.06) | |||||||
| (at cost £2602) | |||||||
| Total Market Value at 31 December | 4,590 | 4548 | 0 | 0 | 4,590 | 4548 | |
| Assets | |||||||
| Gift Aid tax rebate including SDS monies | 1,185 | 1031 | - | - | 1,185 | 1031 | |
| (still to be claimed on Oct-Dec | 2024 donations) | ||||||
| 1,185 | 1031 | 0 | 0 | 1,185 | 1031 | ||
| Liabilities | |||||||
| (nil) | |||||||
| 0 | 0 | 0 | 0 | 0 | 0 |
These Accounts were approved by the Kirk Session and Congregational Board on 19March 2025 For and on behalf of the Kirk Session and Congregational Board
----- Start of picture text -----
Clerk
Treasurer
----- End of picture text -----
----- Start of picture text -----
Initialled by Independent Examiner
----- End of picture text -----
Page 7 of 14
Rattray Parish Church of Scotland
Receipts and Payments Account for Year ended 31 December 2024
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
No remuneration was paid to any Trustee in respect of duties as a Trustee ( but see Note 5 ). During the year 4 Trustees received reimbursement of expenses totalling £4,312. The major item was Manse Council Tax ( Rattray share) of £2,058.
In 2024 the total amount donated by Trustees exceeded £10,902.
2 Movements in Funds
| Movements in Funds | |||||||
|---|---|---|---|---|---|---|---|
| At 1 January | At | 31 | December | ||||
| 2024 | Receipts | Payments | Transfers | 2024 | |||
| (net) | |||||||
| Unrestricted Funds | change | ||||||
| General Fund | 2,580 | 29,116 | 31,019 | (1,903) | 3,615 | 4,292 | |
| Reserve Fund | 21,886 | 1,478 | 0 | 1,478 | 9,000 | 32,364 | |
| Fabric Fund | 2 | 20,473 | 13,955 | 6,518 | 6,790 | ||
| Designated Sunday School Fund | 2,014 | 78 | 89 | (11) | - | 2,003 | |
| 26,482 | 51,415 | 45,063 | 12,615 | 45,449 | |||
| Restricted Funds | |||||||
| Benevolent Fund | 2,716 | 130 | 0 | 130 | - | 2,846 | |
| Flower Fund | 530 | 46 | 48 | (2) | - | 528 | |
| Rattray Hall | 17,615 | 0 | 5,000 | (5,000) | (12,615) | 0 | |
| Clock Fund | 1,607 | 78 | 0 | 78 | - | 1,685 | |
| 22,468 | 254 | 5,048 | (12,615) | 5,059 | |||
| TOTAL FUNDS | 48,950 | 51,669 | 50,111 | - | 50,508 |
Purposes of Unrestricted Funds
Fabric Fund is used to pay for major repairs; minor repairs and maintenance are paid from the General Fund.
Sunday School Fund is designated to cover the functioning of the Sunday School, which, since 2022, has been meeting as 'Messy Church' in Rattray Primary School.
Purposes of Restricted Funds
Benevolent Fund is available to the Minister for emergency financial help to any needy person in the parish.
Flower Fund is to be used to provide flowers etc for display in the Church as required.
The Rattray Hall Fund and separate bank account were closed after a donation of £5,000 to the local group of Guides (a Charity) in support of the re-building of their hall. The balance at closure was transferred to the Church's account.
The Clock Fund is available for relevant maintenance of the Tower clock.
Page 8 of 14
Receipts and Payments Account for Year ended 31 December 2024
Rattray Parish Church of Scotland
3a ANALYSIS of RECEIPTS
Unrestricted Funds
| a ANALYSIS of RECEIPTS Donations offerings ordinary(open plate) via WFO or Bank non Gift Aid Gift Aid other Gift Aid givings other donations weddings/funerals Miscellaneous Tax repaid on Gift Aid givings ( c ) Legacy Fundraising events Craft Display Bank and deposit Interest Bank Church of Scotland Investors Investment income 415 units Church of Scotland Investors Trust Stipend Endowment Reimbursement of VAT Use of premises Glebe Rent From Consolidated Fabric Fund ( d ) Insurance claims TOTAL RECEIPTS page 9 of 14 |
Unrestricted Funds 2024 2023 2024 2023 2024 2023 2024 2023 £ £ £ £ £ £ £ £ £ £ 2,303 2755 2,303 4,680 4893 4,680 10,596 10376 10,596 17,579 3,270 1570 3,270 375 0 600 760 600 3,870 0 4,288 4143 4,288 1000 638 0 638 - 0 - 1,229 882 0 0 78 54 1,307 1,307 249 207 249 399 403 399 26,774 25900 1,478 1,089 0 375 78 54 28,330 4,061 4,061 606 404 606 1,736 1053 16,682 1728 18,418 4885 29,116 27357 1,478 1,089 20,743 6988 78 54 51,415 2024 TOTALS General Reserve Fabric Sunday School |
2023 £ 2755 4893 10376 1570 375 760 4143 1000 0 0 1047 207 403 |
| 27529 0 404 2781 4885 |
||
| 35599 |
Rattray Parish Church of Scotland
Receipts and Payments Account for Year ended 31 December 2024
| 3b ANALYSIS of RECEIPTS Donations Gift Aid givings other donations Miscellaneous Tax repaid on Gift Aid givings Fundraising events Bank and deposit Interest Bank Church of Scotland Investors Investment income Use of premises Grants TOTAL RECEIPTS Page 10 of 14 |
Restricted Funds 2024 2023 2024 2023 2024 2023 2024 2023 £ £ £ £ £ £ £ £ £ £ 0 0 20 0 0 20 0 0 0 0 130 94 26 18 78 58 234 234 130 94 46 18 78 58 0 0 254 0 130 94 46 18 78 58 0 0 254 Benevolent TOTALS Rattray Hall 2024 Flower Clock |
2023 £ 0 0 0 0 170 |
|---|---|---|
| 170 0 |
||
| 170 |
Rattray Parish Church of Scotland
Receipts and Payments Account for Year ended 31 December 2024
| 4a ANALYSIS of PAYMENTS Costs of Generating Funds WFO envelopes Craft Display Charitable Activities Giving to Grow Contribution Presbytery dues ( e ) Ministers' travel telephone Pulpit Supply Organists Fabric repairs and maintenance ( f ) Removal of Boiler house ( g ) Heat and Light Insurance and council tax Other building costs ( h ) Post/Stationery/copying Contribution to others ( i ) meeting costs Other Governance Costs Page 11 of 14 |
Unrestricted Funds SundaySchool 2024 2023 2024 2023 2024 2023 2024 2023 £ £ £ £ £ £ £ £ £ £ 180 120 180 0 - - 180 17,930 16901 17,930 739 442 739 640 640 640 775 738 775 640 635 640 2,250 2321 2,250 1,476 1228 3,165 13629 4,641 5,818 5,818 1,411 1053 1,411 4,474 4356 4,474 24 0 4,972 4506 4,996 50 287 4 7 54 150 0 150 - 80 368 85 109 165 44,683 200 450 - - - - 200 31,019 29539 0 0 13,955 18135 89 116 45,063 2024 TOTALS General Reserve Fabric |
2023 £ 120 - 16901 442 640 738 635 2321 18112 1053 4356 4606 294 0 0 477 450 |
|---|---|---|
| 51145 |
Rattray Parish Church of Scotland
Receipts and Payments Account for Year ended 31 December 2024
| b ANALYSIS of PAYMENTS Costs of Generating Funds Charitable Activities Affiliations Fabric maintenance Insurance Heat and Light Contributions to others ( j ) Printing, stationery, phone Other building costs miscellaneous Governance Costs Page 12 of 14 |
Restricted Funds 2024 2023 2024 2023 2024 2023 2024 2023 £ £ £ £ £ £ £ £ £ £ 0 - 39 140 0 150 39 - 0 123 0 0 0 5,000 5,000 - - 9 0 35 9 5,048 - - - - - - 0 50 0 0 0 48 140 0 150 5,000 208 5,048 Benevolent Rattray Hall TOTALS 2024 Clock Flower |
2023 £ 0 0 290 0 123 0 0 0 35 50 |
|---|---|---|
| 498 |
4b ANALYSIS of PAYMENTS
Receipts and Payments Account for Year ended 31 December, 2024
Rattray Parish Church of Scotland
5 Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service.
For 2024 the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884.
6 Collections for Third Parties Turkey Earthquake Appeal Erskine Hospital CHAS GAZA Appeal via British Red Cross |
2024 £ 181 171 352 |
2023 £ 208 147 212 |
|---|---|---|
| 567 |
7 Volunteers
In common with most Congregations of the Church of Scotland we benefit from the contributions made by volunteers who give their time and talents willingly and freely, and for this service we are very grateful.
8 Supplementary Explanations
a
The values of the heritable properties, consisting of the Church and Manse, are not recorded here.
b
There are no Endowment Funds.
c
This includes rebate of £971 from the Gift Aid Small Donation Scheme. (In 2023 this was £950)
d From the Consolidated Fabric Fund held by the General Trustees in Edinburgh we withdrew £1962 from our Revenue account (£1411 to cover Utilities costs and £551 for Fabric work) and £16,456. from our Capital account ( re Boiler House work and repairs to the Church).
e Presbytery dues increased by more than 60%. They have appointed several paid officers.
f The East main door to the Church was replaced and again we needed some slates replaced.
g The physical removal of the Boiler House initiated ancillary external repairs/improvements.
h The work re Boiler House removal prompted internal repairs/improvements to the East porch.
i In recognition of the help given at our Craft Display, £150 went to Kirkmichael, Straloch and Glenshee.
j In support of the re-building of their Hall (available for Public use) the Rattray Hall Committee gave £5,000 to the local group of Guides (charity number SC 048314 ).
Page 13 of 14
Rattray Parish Church of Scotland
Receipts and Payments Account for Year ended 31 December, 2024
APPENDIX
| Funds held on behalf of the Congregation of Rattray Parish Church | Funds held on behalf of the Congregation of Rattray Parish Church | Funds held on behalf of the Congregation of Rattray Parish Church | Funds held on behalf of the Congregation of Rattray Parish Church |
|---|---|---|---|
| by the Church of Scotland General Trustees | |||
| in the Consolidated Fabric Fund | |||
| 2024 | 2023 | ||
| DEPOSIT ACCOUNT opened in 2022 |
£ | £ | |
| Capital Fund | |||
| Opening Balance at 1 January |
46,735 | 48463 | |
| Less withdrawals for Fabric costs | |||
| Boiler House removal | 5,620 | ||
| Window repairs | 5,018 | ||
| Roof & Gutter Work and Soakaway | 5,817 | 1728 | |
| - | 16,455 | ||
| Closing Balance at 31 December |
30,280 | 46735 | |
| Revenue Fund | |||
| Opening Balance at 1 January |
893 | 190 | |
| Plus Interest on Capital | 1,866 | 1750 | |
| Plus interest on Revenue | 50 | 21 | |
| + | 1,916 | ||
| Less charges/ adjustments | 189 | 15 | |
| Less withdrawal for Fabric work | 551 | ||
| Less withdrawal for costs of Utilities | 1,411 | 1053 | |
| - | 2,151 | ||
| Closing Balance at 31 December |
658 | 893 | |
| Total in Consolidated Fabric Fund at 31 December | 30,938 | 47628 |
page 14 of 14