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 flO￿er5
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 unders￿nding 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 G￿VeYa￿ 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 pa￿ed 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 collecti￿elY 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 knO￿n 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
Call￿der 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