## _**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