The Church of Scotland Callander Kirk Congregational Accounts and Annual Report For the Year Ended 315t December 2024 Congregation No: 231439 Charity No: SC000396 PagJe I
Reference and Administrative InfDrniation 2024 Charity Name.. Charity Rcgistration Nllmbcr.. CongrLbFalion RcfLrtnct No: Contact Address.. Callander Kirk Church of Scotland SC000396 231439 CallandeT Kirk OffiLe Souili Church Street Callander FK17 XBN Minisier.. Seqsion Cl¢rk.. Chiirch Treasurer.. TrustC'l5 Independcnt Examiner Banktsrs Royal Baith of Scotland. Uni(22123 Th&stle Sliopping Centrc Siirling FKS 2EA Co-operaiii'c Bank PO Box 250 Delf House Southway SkLlincr%dale WN8 6wr Pagc 2
Structure, Governance and Management Governing Document The ChurLh is administered in accordance with the iemis of the Unitary Decd of Constitution Recruitment and Appointment of Trustees Mciiibcrb of the Kirk Se55ion arc thc charity tru.4t¢¢.4. The Kirk Ses.%ion members are the elders of the church and arc choscn from tliose m¢mbcr5 Ot. Ilic churcli th.ho arc considei'cd to hav¢ tl)¢ appropriat¢ gifts and skills. Th¢ minister, who is a memb¢r of th¢ Kirk Session, is ele¢t¢d by th¢ ¢ongregation and inducted by Prcsbytcry. Organisational Structure The Kirk Session, which meets 10 limes during ihe yeai. is responsible for spirirual affairs within Ihe church. There are a nuinber of cnmmittccs to over%ee i'2riou% a%pLcrs of ehui.ch life wlio report back 10 Ihe Kirk Session on a regular basis. Thesc illclude groups focusing on strategy, Ivorship. nunure and mission. Objectives and .4etivities The Chui'ch ot. Scotland i5 Trinitarian in doctrine, Rcformed in tradition and Pi'esbitcrian in polity. It exists to glorify God and to 'ork for the adN'anccment of Christ's Kingdom (hroiighoui the world. As a naiional Church. li acknowledges a distinctii'e call and duly to bring ilic ordinances of religion to th¢ people every parish of Scoiland ihrough a ierriiorial ministry. Ir co-opcratcs with other Churchcs in various ccuincnical bodies in Scotland and beyond. Callander Kirk Church of Scotland's Vision Statement is- To be a.floui'ishing, Gospel-cenh'ed chiirL'17 that, tlii-ough discipleship, seeks iofollotrtr whei'e God leads Page 3
Activities, Achievements and Performance To achievc th¢5¢ obj¢¢tiv¢s Callander Kirk has a wide and varied programmc including- Corporate worship.. 'e¢kly Sunday morning worsl)ip. monthly opportunitics for thc ccl¢bration of communion Seasonal Services are held at Christmas, Easter and Remembrance Day Regular Activities: Bible study gFfuup dnd house '0uP Guild Tea-pot Caté held weekly where Kirk and Coinmunity come togcthLr A wcckly Scriptur¢ Union group. known a% 'The Poini,, ai McLaren High School Nlonthly youth meeiing for fun and fellowship Junior Choir Other %ctivities: A pastoral care team offer qupport through illness and bereavement, distributc copics of th¢ w¢¢kly gervice to those who can no longer attend in person and bless others through distribution of the church flOer5 Prayer CoNordinaior assists ihe Congregation with its praycr Ministry, producingJ a monthly prayer diary A5 a respon4e to the Cost of living ¢risiq a table ivas set up outside the hall wheTe donations of food and surplus garden produce can bc accc5scd by m¢mb¢rs of the eommunily Tearfund Big Quiz night is organised annually to raise money for Tearfund Summcr and Christmas fayres proTridc opportunities for th¢ Community to come tooether as well as raisin Inoney for Ihe church Ilarvcst lunLh - d fundraising ¢vent for Start up Stirling Wc opcratc a collection point for donaliong for Start up Stirlirtg We are olso a signcd up member of Eco-congregations Scorland In 2024 we a programmc Called 'JusE praying, to encourage members to pray and to encourage others to seek God Ihrough prayer Undcr thc Prcsbytcry Mission Plan, Callandcr Kirk, as of I st January 2025, is linkcd with thc churches at Killin & Ardeonaig, and Balquihidder, whilst services will no longer be held at the Trossachs church building. Page 4
Financial Review Th¢ Accounts haN'e been prepared oll a Receipis and Paymer%lS basis. Unresiricied funLIs' bhumi a neL surplus atter transters ol £g.Dl 7 Ai the end of 20?4 there remains an ouistanding balance io'(Tiving to Grow. of £7,283. The restricted fwids show a deficit of £3,737 for the year. IÉ iè ihr Tru&tcrb' pvliLy tu hold rcs¢ivcs, iii¥ludiiJg d&sigiialcd fund5, of approximatcly six months expeiidiuLre. Ai the end of 2024, reserv¢s hold mci Ihis criieria. The ChuTch also held £63.417 of restricted aiid cndowmmeni fviids whicli have been providcd for (lie purpose5 specified in Noie 2. Trustees Contribution5 Over the course of the financial year volunlAry donatiot)s received frcym the Trustee.4 amounted 10 £9,410 Statement of Trustees, Responsibilities The mcmbers of the Kirk Session musi prepare financial statcinL"llts whiLh giv¢ surriLieni d¢tail 10 eiiablc an appreciation of the trariSdCtions of thc Church ijuring th¢ financial year. The menibcrs of thc Kirk Session arc rcspon.qible for kcepin(y proper accounting records which, on rcqucst, musl rifleci the financial position of Ihe Chur¢h at Ihdt lime. Tliis must be done iu ensur¢ that Ilic findncidl statements comply with the Charitic£ and Trustec Invc8tmcnt (Scotlandl Act 2005. the Charitics Accounts (Scotlandi Rcgulalions 2006 and the R¢gulaiions Anent Congreqaiional Fin2nee approved by the C7eneral A%%embly nf tlie r.hureh of Scotland ii) 2007. TIILY are also re%pon8ibl¢ tor fafcguarding the asscts of thc Church and must tlkc teasuiiablr stcps foi" th¥ PTevciitiun a]idloi" dtl¢C¢ion of fi'aud and otlier irrc8ulai-Ities. Page 5
Independent Examiner's Reporl to the Trusiees of C2112nder Klrk, Church of Sco¢land 7024 which I rcport oli thi accounts oi Callandir Kii'k church ol. Scotlaiid for ihc ycar ciided 31 December- are set out on pages 7 to 14. Re5peetis't responsibilities of trustees and exxminer The Lhatiiy's Ii'ustcth ai'c respunsibl¢ fui Ili¢ pi"ep<li{IIioii Dfilie aLcounts in accoi.dan¢e with tlic tciiiis ofthe Cliarilic5 and Tn[Cl. Invcsimeni (Scotland) Act 2005 and ihe Ct]ariiies Accounis (Scoilandl Rcgul&liuns 2006. B2sis of independent examirter's Statement An cxaminttion is catmcd oui in accordlncc with Rcgulalion I l of the Charities Accounts (Scotlandl R¢gyul¢iiiullb 2006. An gXdlllllld(iUII iJILIuLI¢s d I'¢vi¢w uf Ili¢ di¥UUJii&JlbJ J"eiuids kcyt by thr ihdrity and a coiiiparison of thc accountb prescnicd wilh those rccoTds. It a150 includes eonsidcraiion of any unusual ilCTns or discloiures in the acLounts, and seeks explanJtiuns from the trustees concerning any suLh matlcrs. The proceduiEs undcrtakcn do not provide all the cvidenc¢ tliar would bc rcquircd in an audi(, and ¢onsequenily I do noi express an audit opinion on the wew giien by the aLcounis. Indepcndent examiner'5 Statement Tn the coiirse of rny examinaiion. llo maiter has cotne io my attention which gives me reasonable cause to believe that In any inaterial respect Ihe requirements.. a. to keep accounting records in aLLordance with Section 44 (1 l(aj of the 2005 Act and Regulation 4 of thc 2006 Accoullts Regulaiiot)s, and b. lo prepare a¢¢ounis which accord with the liccuunting records and comply with Regulation Y ot- the 2006 Accounts Rcgulations have not been met, or to which. in mv opinion. airenlion should be drawn in order to enable a proper undersnding of the accoiints tn he reached. Pagc 6
Callander Kirk Congregation Accounts For the year ended 31st December 2024 Receipts and Pxvments Ae¢ount Unrestrtcied Fujids restricted EndowThent fuiids fuiid5 Total Total 2024 2024 2024 2024 2023 Recei ts see note 3 Donations Tax recovered on gift aid donations LeE2¢ies Ac(ivities for Gcnerating Funds Invcstmcnt Income Cliaritablc Activities Cirai)Ls Othcr Reccipts Sale ofinvestmenis 51,089 100 51,189 53.129 10,798 2,000 2,006 3,366 1.445 5,000 8.052 7.000 10,058 4.526 1,445 500 7,691 3.436 2.130 1.598 1,049 500 9.348 9.-348 2.106 22.736 Total R¢celp¢s 71.079 1.049 95,239 IO).614 ments - see note 4 Cobts ol. gLncratiiigJ luiids Cliaritablc actilities Governance costs 117 127 61,149 27.644 439 89,232 106,296 Tot#1 PaiThents 61.266 27,644 439 89,349 106,423 Exccss of Rc¢cii?ts ovcr Paymcnt8 for the year before Iransfers 9,813 -796 -4,5.13 796 610 5,890 -2.799 Tran$fers Excess of Receipts over Pavment5 for the }'car 9,017 -.1.717 610 5.89Q -2.799 Page 7
Callander Kirk Congregation Accounts Stvdtement of Balanees Is at 31st December 2024 Unrestricted restricted Endownent Funds funds funds 2024 Totsl 2024 2024 2024 2023 Brdnk & De osit B21aDces Bank & dewisit balances brought forwarc 80.199 61,423 5.121 146.743 149,541 Movemcnl ID year: Excess of Receipts over Payments 9.017 -3.737 610 5.890 -2,799 Bank & deposit balan¢¢s eattied forward 89,216 57,686 5,73 1 152,633 146,742 Investments at market value General Fund TrossaLhs GVeYa Fund Wilson Fund 31,910 31.910 1.261 18,039 51.209 29.625 1,249 17,876 48,750 1261 18,039 18,039 31,910 1,261 Ass¢ts Gift Aid Receivable Debtors Kirk h811 2,000 420 2,918 607 Liabilities Cost of repair not yet billed Givin£ to Grow contsibutions from previous ye 496 7.283 7,283 Th¢ accounts wcr¢ approved by the Kirk Session on .4]. 6 1.i.f........_. Page 8
Callander Klrk Church of Scotland Iyotes to the Accounts for the ear ended 31 Decetnber 2024 Trustcc Remuneration and Related Partv Transactions Dui'ing the year onL tiustee receiiied reimburseincnt of cxpcnscs inciirred iot211ing £6629. In addition the following wa5 giv¢n to mcmbers of the Kirk Session for providing services during the year. 2024 2023 R Rawson A Murrdy S Gold 500 560 -1.569 270 4.329 135 5,024 Movements In Funds AtlJ*n 2024 At31 Dec Receipt5 Pa)'mcNt5 Transfers 2024 Unrestricted fund5 General Fund Designated Maiise Fund 44,476 35,723 71.079 61,266 -796 53,493 35.723 80.199 71,079 -796 89,216 Restricted funds Callander Kirk Hall C.alland¢r Kirk maintenance Man8¢ Fuiid Trossachs nd- restricted Trossachs Icgacy - Dickson TrossaLhs Graipeyard Guild Fund Callander Kirk Youth Fund Thursday Club Other restricted 4,547 1.400 8.552 5.000 11.805 1,061 2,300 3,594 5.339 18.750 4,161 25,757 2,931 .032 100 1,426 3.040 -1,000 1.835 22,717 3.042 887 1,074 1,334 1.019 1.344 -200 10 964 964 6,940 7,949 27.644 -314 558 61,423 796 57,686 Endowment funds Vandcrbyl Bcquebl McAdam Bcqucst Wilson B¢qu¢st 722 722 1,467 2,932 1.488 1.028 1,049 439 3.-521 439 146.743 95,239 89.349 1 $2,633 Page 9
Callander Kirk Chureh of Scotland Notes to the .4¢eoynts for the ear ended 31 December 2024 ¢olltd o.%es of Restricted Funds Callander Kirk Hall Thlg iva% sei-up in 1992 to administer CallaEtdcr Kirk H211 which is used by the Church and10¢81 community of Callander Callander Kirk Lmaintenance A coupl¢ of legacies have been received which are to be used for the maintenance of Callandei. Kirk Restricted Trossachs ui)d% dre raised 101ILlp for the upkeep, maintenance and purpos¢4 of Tros.%achs church Restricted Trossachs - Dickson lega¢y Fund A legacy was received which is to bc uscd for th¢ maint¢i)an¢¢ aiid upkeep of Trossachs church Trossachs Gravevard Fund This fund was sei-up io pay for any damage to the boundary wall of the graveyard whicli was being eroded away by cattlc in th¢ adjoiniiig field Guild Fui)dq are raised by the Ciuild Meinbers and are used as they see fit Callander Kirk Youth Fund Th¢i'e is d separaic Youth Trusl (SC036576) which contributes to the costs of the youth worker Thursdav Club The Thursday cliib is no longer ill opcration ai)d the fund.£ have been paed to the kirk to be held until ihe fvmier Thurda) ¥lub Lotnmiitee deLide what to spend them on Other Restricted fund5 Occasionally small &mounl% are given for a.specific purposc and thcy are collectielY in¢luded here This incliidcs money donated for flO,cr.5, for ihc Christinas and Easter missionsand for thc audio ss'stem ose of Unrestricted Funds Designated Lllanse Fund A IcLTaLy fLcciicd iii 2021 H.-as used to crcatc this tund to help rowards rhe purchase of a manse oses of Endowin¢nt Funds Vanderbil The Vaiiderbyl Bequest is to be used to help with the Stipend 2nd minisier's expenses The nd now receives no income and thc I"esidual balanLe Wds spent in full dLU'ing thc yeai. MtAdam Beauest Thi.% was sei up 111 1983 and is to be uscd solely for Ihc upkeep of the fainily graN'e. This is to be manag¢d by the Kii'k Scssion Wilson Bequest This bequest was set-up in thc Larly 19605 by an ¢ldcr Mr WHli¢r Il'ilson and his wife Elizabcth of St Kessog's Church. Callandcr. It is to be used io help to provide assistance to member5 of the Church ai Chrisimas - now knOn as "The Wilson Pai'ccls" Page 10
Callander Kirk Church of Scotland Notes to the Accounts for the ear ended 31 Deeember 2024 ¢ontd Analysis of Receipts Unre5tri¢t¢d Re$trÈ¢ted Enduwmtnt Funds Funds Fuiids Total 2024 Total 2023 2024 2024 2024 StaiidiiigF ord¥rs & cnvclopc gFjiying Ordinar) Offeriiibis (Opcn Plalcl Tax ReLOI'cr¢d on Gift Aid Donations Lcgdcies Other Donationb Lifc & Ivork & Bible nores Hall Reni Grants Interesi 2nd Dividcnd Sal¢ of Investments Income from weddings & funerals Fundraising Incoine froin CKYPCT Guild inLOlnC Other receipts Insurance claim 37.340 37,340 35.812 12.280 10.798 2,000 2,433 109 5,000 100 7,000 2.533 109 5.037 207 8,052 500 8.052 500 7,484 1,5Y8 3.436 22,735 2.130 3,366 1,049 4.526 1.445 1,897 1,445 1,897 1.334 1.074 578 1,334 1,074 578 6.362 6,362 2,106 Total income 71,U7Y 1,049 5,239 103,623 Pag¢ 11
Analysis of Payments Lnrestvfcted Restrleted Endowment Funds Funds Funds Total Toigl 2024 2024 2024 2024 2023 Costs of generating funds Inv¢.%tmciit Miinagcrs, tees Offering cnvclopes 127 127 Charitable aetiiities Giving to Cirow allocation Presbytcry dues Minister's exp¢nses Pulpit supply Manse cosls SidffiIigy costs FabriL repairs & maintenance Repaii's covcred by ii)suran¢e claim InbUI'dn¥¢ Utiliiies Cliurch office expenses Equipmcnt Mu8ic liceiices & organ costs Donation Other licences & subscriptions Life & Work & Bible noies Guild expenses Otlier expensc5 39,642 39.642 1,190 4.945 500 1.6R3 9,479 53,725 4,945 500 7.634 560 1.683 3.488 2,179 7.6Y9 5,991 4.73? 15,610 6,740 2,419 4.798 6.740 5.758 8.910 819 3,339 4.112 819 142 5.282 5,781 142 764 579 270 849 1.267 610 616 239 239 1,019 1.675 1.019 2,579 89.232 465 439 2,357 106 19(1 61.149 27.644 439 Governance costs IndLpLndcnt Lxaimincr's fcc5 Other pavments Purchasc ot. assCt5 Purchase of investments Total pavments 61,266 27,644 439 89.349 106.423 Page 12
Callander Kirk Church olscotland Notes to the Accounts for the l'ear ended 31 December 2024 contd Minister's Stipend All Church of Scoiland congregations contribute ro ihe National Stipend Fund which bears the ¢o%l% of all ministers, stlPLnds and cmployer'4 contribuiions for national in4llrancc, pension and housi118 and loan fund. Ministers, stipcnds are paid iii accordance with the nation81 .stip¢nd scale which is related to ycars of bernice. For 2024 Ihc ininimum Stipcnd is £31,642 and die Inaximutn stipcnd laftcr 5 years aiid subsequeni years of servicc is £38,884) Details of other separatel} registered charities under the control oft. some Congregatlon's trustees Callder Kii'k Youtii Pruj¢¢t Charitable Trust {SC036i76) Collections for Third Parties 2024 2023 Royal British Legion Scoiland (Erskine) Stan Up Siirling Waddells 467 467 240 400 784 2,200 1,491 3.Oh7 Page 13
APPENDIX Fui)d% l)eld on behalf of the coiigregation by the Church of Scotland Geiieral TNsiees 2024 2023 Consolidated fabrie revenue fund C redil Balai)cc at J l DcLeiiibLI 27.838 13,680 Consolidated fabric ea Balance at 31 December ital fund 283.955 283,955 Th¢ manse was sold ii) Septcinber 2019 ai)d the balan¢¢ of the sale price, less legyal & otlier 2ssociated cosis includtng some rental cosrs. is held by the General Trusiees on behalf of the congregation. Page 14