The Church of Scotland
Buchlyvie and Gartmore Church of Scotland
Receipts and Payments Accounts 2024
Charity No. SC000833
Congregation No. 281725
Reference & Administrative Information
Charity name: Buchlyvie and Gartmore Church of Scotland
Charity Registration number: SC000833 Congregation reference number: 281725
Trustees:
Kirk Session members
Principal Office Bearers
Minister vacant Interim Moderator Session Clerk Church Treasurer Independent Examiner:
Bankers
Bank of Scotland, PO Box 1000, BX2 1LB
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Charity No. SC 000833 Buchtyvie and Garlmore Church of Seotland SC 000833 IDdcpendent Fixaminer's Report to the Trustees of Buchlyvie and Gartmore Church of Scotland I report on the accounts of the charity for the year ¢nded 31 December 2024, M,hich are set out on pages 7-11. Respective responsibilities of trustees and examiner The charitv's trnstees are Tesponsible for the pr¢paration of accounLs in accordance 'iih IhL temis of the ChaTities and I'rustee Investment (Scotland) Act 2005 and the C'harities Accounts (scotland) Regulations 2006. The charitv trustees consider that the aLLdit requir¢mcnt of Rc.Cvulation l O(] ) (d) of the Accounls R¢gulaLions does not apply. IÉ is my responsibility to examirje the accounts as rcquired under section 44(1) (c) of the Act and to state wliether parLiLular mdliL"rs have come to my attention. Basis of independent examiner's statement M) examination is cTled out in accordance with Regulation I l of the Charities Accounts (SCod0d) RegulaLions 2006. An ex8rnination includes a review of the accounting rccor(L8 kept by the charity and a comparison of the accounts presented ith those r¢cords. It also includes consideration of any wiusual items or disclosures in the accounts, and seeks explanalions fn)rn thu tTuslees LonLerning any suclL nmtters. The pro¢cdur¢s undcrtakcn do not provide all the cvidenc¢ that would be required in an audit and, consequently I do not cxpress an audit opinion on the view given by thc accounts. Ind¢p¢ndent examiner's statement In the course of my examiithlio llo matter has ¢ume lu my altenlion . which givcs mc rcasonablc causc to believe that in any material respect the requirements: to keep accounting records in accoTdanc¢ wilh Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounls Reg)uldliuns, and ii. io prepe accounts which accord Mryth the accounting Tecords and comply wilh Regul£ilion 9 of ttLe 2006 Ac¢ounTS Regulations hav¢ noi been meL or 2. to which, in m! opinion: attention should k dra in or(kr to cnable a .cr iindcrRt<qndinr)
Trustees’ Annual Report ended 31 December 2024
Structure, Governance and Management Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution.
The Church currently follows the Unitary Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session 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 the Presbytery.
Organisational Structure
The Kirk Session is responsible for spiritual and temporal affairs within the Church. The Kirk Session is chaired by the minister and meets 4 times in a year. Certain responsibilities are delegated to four working groups: Property and Finance, Worship, Mission and Pastoral Care, and ECO-Congregation, who report back at Kirk Session meetings.
On the 6 March 2024 the Kirk Sessions of Buchlyvie Church of Scotland and Gartmore Parish Church (registered charity SC009788 at the time) voted to form a union. This was approved by both congregations on 28 April 2024.
The Church is currently in vacancy. Rev. Stuart Sharp was appointed as interim moderator on 11 September 2023..
was elected as Session Clerk of the united 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 territorial ministry. It works together with the Faith Communities in Scotland and beyond.
Worship – We follow the Christian year and celebrate the major festivals i.e. Advent, Christmas, Lent, Easter and Pentecost. We celebrate the sacrament formally four times a year and from time to time in an informal manner. Sunday services and some funerals continued to be made available online through livestream and uploaded recordings throughout the year for anyone to view.
Additional forms of worship previously used, such as evening services and Café Church are temporarily on hold, while in vacancy.
Local Churches Together – Buchlyvie and Gartmore have now united. We continue to participate in the Carse walks involving a number of neighbouring churches. Now we
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have united, we look forward to further collaboration with neighbouring churches, as outlined in the Presbytery Plan.
There are a number of congregational organisations, which were active in 2024. A brief description of each is given below.
A Wednesday Fellowship Group meets regularly on a Wednesday morning. We moved from the Church Session Room to the local Café to be more part of the community.
A Bible Study Group meets periodically to study and discuss books of the bible.
The lunch club has continued, bringing the community together at least once a month. A number of members of the congregation participate in local community activities such as the Buchlyvie Community Hub and Gartmore Christmas village fayre.
The Church’s Eco Congregation activities have continued and the church received its silver Eco-Congregation silver award.
Financial Review
In the following financial statement, prior year figures relate to just Buchlyvie and income for the year includes £25,995 in deposits and £153,690 in investments from the former Gartmore Parish Church charity.
Excluding the transferred balances we again show a deficit for the year of around £5,000.
Following on from the architectural review in 2023, discussions on Buchlyvie Church building continue locally and with Perth Presbytery and the Church of Scotland.
In addition accounts held by the Church of Scotland Trustees reflect the transfer of balances held on behalf of Gartmore.
Reserves Policy
It is the Trustee’s policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £78,509, of which £4,337 is for general use. The increased funds because of the union are above the policy amount and a review will be held of upcoming expenses and surplus money will be invested with the Church of Scotland Investors Trust.
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Trustees, Annual Report (cont.) Year ended 31 December 2024 Statcni¢Dt of Trustees, Re5pollsibilitie5 "I'he m¢mbers ot.the Kirk Sessioll must prepar¢ financial staiements which give suffici¢nt dctail to cnable an apprcciation of th¢ traD.sactions olthe Church duriiig the financial year. The members of thc Kirk Session are responsible for keeping prop¢T accounlingy records whiclL on request, must rellecL the finLia1 posiiion of the Church at that tirne. This must be done to ensurc that thc financial stateTncnts comply wilh the ChdTities and Tnle¢ Invcsttnent (Scotland) Act 2005, the Charities Accounts {SLolldnd) Reg7ulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the ChuTch of SLoLld in 2007. They are also responsible for safeguarding th¢ asscts of thc Church and must takc reasonable steps for the prevention andlor detection ot fraud and other ]egulaTities. Approved by the Trustecs and signed on theAr bcha Date
BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 RECEIPTS AND PAYMENTS ACCOUNT Year ended 31 December 2024 Receipts Note 3 Unr•$trT¢t•d Funds 24 R•$trl¢t•d Funds Tcrtal Total Don8tions Lega(i8s A¢tivitig$ fi)r generan9 funds Bank & Depo$6t Interest Investrnent income 19,989 19,989 18.310 2,000 1,503 1,558 430 886 1,558 430 1,077 23.054 191 87 Tatal 22.863 191 21.900 Daslgnatad Funds Rental of pr8mlsès Salè OfAts Salè of Invastsnents Grants Recalpts from G8nèral Trusteos Transfer of Union ba18nc8 Qh8r Rècèlpts VAT rèdalm6d on bullding work 530 70 530 70 40 100 1.500 1.500 147.197 32.487 179.884 Totsl R•¢elpts 170,660 34,178 204 838 Paymonts Costs ofgenerating funds Charitable activities Union balance transferto investiments GJvemance costs N¢)ts 4 304 28.382 124.664 304 29.894 153.690 35 24,860 1.512 29,026 Total Paym•nts 153.350 30.538 183.888 24.895 Exc£ss ofReceipts over Payments forthe year before transfers 17.310 3.640 20.950 -2.855 TraMf•rs Nots5 Exco$$ ofRecèlpts ovgr Paynwnts forthe year 17,310 3,640 20,950 -2,855
BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 srATEMENT OF BALANCES Year ended 31 Dernber 2024 Note 2 Unrestricted Funds R85tr1cted Funrts 024 Total Totsl 2024 Bank & Dep051t Balancè$ 8ank & Deposit balanee5 brought ktnrtfaid 61,200 320 61520 64,375 Moven7ent in year.. Exc8ss of RecÉipts over payments forthe year 17.310 3,640 20.950 -2.655 Totsl 78 10 hlotès 819 Invèstmènts at markèt valuo 143 549 30.458 174.007 2.845 Ass•ts GFftAid re1¥able 1000 1000 Total 1000 1000 Uabllltle$ Cost of pOlI Trotyet bill8d The accounts re approved by the Kirk Session On 03 10312025 For
| 1 Trustees Remuneration and Related P No other trustee received expenses. Movements in Funds 2 Unrestricted Funds Designated Fabric Fund Designated Sunday School Fund Designated Fellowship Group Reserved Fund (TCoSIT) General Fund BUCHLYVIE AND GA Y* who was a membe year. No trustee or a person related to a truste charity during the year. |
1 Trustees Remuneration and Related P No other trustee received expenses. Movements in Funds 2 Unrestricted Funds Designated Fabric Fund Designated Sunday School Fund Designated Fellowship Group Reserved Fund (TCoSIT) General Fund BUCHLYVIE AND GA Y* who was a membe year. No trustee or a person related to a truste charity during the year. |
arty Transactions At 1st January At 31 December 2024 Receipts Payments Transfers 2024 2024 2024 2024 3,440 10,250 4,890 8,800 396 0 0 396 5,216 140 5,356 9,620 0 9,620 52,148 25,986 23,796 54,338 RTMORE CHURCH OF SCOTLAND 281725 Notes to the Accounts ear ended 31 December 2024 r of the Kirk Session received £300 for providing her services as organist during the e had any personal interest in any contract or transaction entered into by the |
|---|---|---|
| Transferred investments from union | 124,664 124664 0 |
|
| Restricted Funds Fabric restricted to Buchlyvie Fabric restricted to Gartmore * Buchlyvie Cares Walter Keir Fund * |
61,200 170,660 153,350 0 78,510 |
|
| 300 0 0 300 0 1,490 0 1,490 20 1,500 1,512 8 0 2,162 0 2,162 |
||
| Transferred investments from union | 29,026 29,026 0 |
|
| 320 34,178 30,538 0 3,960 Deposit funds transferred from Gartmore Parish Church Total Funds 61,520 204,838 183,888 0 82,470 Purposes of Designated Funds Designated Fabric Fund.The trustees have set aside funds for the maintenance of Church property. Sunday School Fund.The Trustees have set aside funds for the use of the Sunday School. Fellowship Group Fund.The Trustees have set aside funds for use by the Fellowship Group. Purpose of Restricted Funds Fabric restricted to Buchlyvie- For use only in Buchlyvie Buchlyvie Cares- For Community relief only. Reserverd Fund (TCoSIT).The Trustees have created this fund to ensure that reserve funds are available to meet unforeseen expenditure or current deficit, as well as to eam interest on funds in excess of those required on current account. Walter Keir Fund- Income from the Walter Keir legacy is only to be used to provide bursaries to students beyond day school level who reside within 2 miles of the centre of Gartmore. Income is held in a current account. Fabric restricted to Gartmore*- For use only in Gartmore. The income from the Cayzer legacy, which is added to this account, is to be used only to fund church maintenance. |
320 34,178 30,538 0 3,960 |
|
| h Church | ||
| 61,520 204,838 183,888 0 82,470 |
||
| ave set aside funds for the maintenance of Church property. e set aside funds for the use of the Sunday School. ave set aside funds for use by the Fellowship Group. only in Buchlyvie only. s have created this fund to ensure that reserve expenditure or current deficit, as well as to eam ired on current account. only in Gartmore. The income from the Cayzer legacy, which ly to fund church maintenance. |
BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725
who was a member of the Kirk Session received £300 for providing her services as organist during the
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| Unrestricted Funds Restricted Funds Total Total 2024 2024 2024 2023 3 Analysis of Donations FWO Scheme (non Gift Aid) 1,611 1,611 1,809 Gift Aid Donations 8,580 8,580 6,930 Tax Recovered on Gift Aid Donations 4,113 4,113 3,432 Ordinary Offerings (Open Plate) 2,932 2,932 2,125 Funerals and weddings 200 200 60 Other Offerings: Wed gp, Retiring Coll, Session rm, Donations 2,553 2,553 3,954 Total 19,989 0 19,989 18,310 Legacies 2,000 Fundraising 1,558 1,558 1,503 Interest (from TCoSIT Deposit and former Buchlyvie fanric) 430 430 0 Investment Income (from TCoSIT investments) 886 191 1,077 87 22,863 191 23,054 21,900 Other Receipts Rental - receipts - Use of premises - Session room and Church hire 530 530 40 Sale of assets - Sale of goods from manse 70 70 100 Grants - grant from FEL for "Greening Buchlyvie" 1,500 1,500 0 Transfer of Union Balance - Accounts held by former charity SC009788 (Gartmore Parish Church) |
Unrestricted Funds Restricted Funds Total Total 2024 2024 2024 2023 1,611 1,611 1,809 8,580 8,580 6,930 4,113 4,113 3,432 2,932 2,932 2,125 200 200 60 2,553 2,553 3,954 |
Unrestricted Funds Restricted Funds Total Total 2024 2024 2024 2023 1,611 1,611 1,809 8,580 8,580 6,930 4,113 4,113 3,432 2,932 2,932 2,125 200 200 60 2,553 2,553 3,954 |
Total 2023 |
|---|---|---|---|
| 19,989 | 0 19,989 18,310 |
||
| 1,558 430 886 |
2,000 1,558 1,503 430 0 191 1,077 87 |
||
| 22,863 | 191 23,054 21,900 |
||
| General Purpose Account Local Fabric Gartmore (inc. Cayzer legacy) Walter Keir Bursary TCoSIT Reserved Fund |
13,155 13,155 1,395 1,395 2,067 2,067 9,378 9,378 |
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| Investments valued at 27/6/24 | |||
| General Purpose Account Fabric / Cayzer legacy Walter Ker Fund |
124,664 124,664 14,476 14,476 14,549 14,549 |
||
| Total | 147,197 32,487 179,684 0 |
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Vnr•$trktsd Funds Re$trktsd Funds Total Tdal 4 An#11¥ of P•ymonts Costs of g•n•ratkwJ fuThJ8 Offering envelopes H811 hire Catsring costs 210 63 31 210 63 31 35 304 304 35 Charltable actlvMbv5 Minlstries & Mission AJlocaOon Pre8byiery du88 Ministerfs expenses Pulpft supply 0th8r staffing (x)sts ((ganIsts) Fabric repair5 & Maintenance Heat and light In8ur8nc8 Manse repairs and maintenance CCLI licenses Prlntlng, $tslonery and postsge Community r81ief Misc8llan80US 9.856 501 9,856 501 10,984 377 1,127 823 450 5,531 1.875 1,741 940 419 4,640 1,850 5,791 1.093 2.351 1,166 517 12 419 4.640 1.850 5,791 1.093 2.351 1,166 517 12 257 iii 1,512 1.512 1B7 325 321 187 Tolal 28,382 1.512 29.894 24,860 Go¥arnanc• c(ts luon balawrA trn5f•r to IStments Income of Union Transfer t)rTY*r charity SC009788 transrred Inve51rnents (Valued at 27161241 General PuoSe Account Fabric Fund inc. Cayzerl898Cy Walter K8ir Fund 124fi64 124,664 14,476 14,549 14,476 14,549 Total 124,664 29,036 153,690
Uw•strf¢tsd R•strktsd FuThJs Totsl Totsl 5 dTran•f•r• Non9 6 MlnLfjt•rfs Stlp8r Al Chuth ol Scotsnd nggasconlMju to th& P4aiknnal Sln4 Fund b8BrJ th& ofgl 1terS stp8nds Bnd torna1 il$ut8nr. pensi)n. h$119 ènd k)dn fund. st1persare Pakl 8(trd&n( h the nai41nalste sca. lAted to Yea ol seNth. Forthe year un¢erreNMvlhe w8$£31,642 ynd Ihe rroxnvjrn ond In thD fifth and subs8quenlyoarJ)É38.884 7 co1CtkmS for thtrd partl•s FwmAfrra CHAS 212 118 1,100 289 1507 600 1.620 2.416 athcal 8 Unr•8trktsd Irwo8tm8rt8 val? at 31112P2024 value at 3111Vkn23 Mlnlstedal supportfiJnd Tc0S &owth Fund 1.727 65.802 3.113 130.816 20.504 9 R•8trktsd kbve8tmerrt8 WaIr Keir bursary Fabnclcayzer legacy 2.393 2.381 4.774 9.777 10.000 19.Tti 15267 15.191 30.458
| BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 | BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 | BUCHLYVIE AND GARTMORE CHURCH OF SCOTLAND 281725 |
|---|---|---|
| FUNDS HELD ON BEHALF OF THE CONGREGATION | ||
| BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES | ||
| Year ended 31 December 2024 | ||
| 2024 | 2023 | |
| CAPITAL ACCOUNT | ||
| Credit balances held at 31st December at cost | 136,771 | 21,309 |
| Market value of balances at 31st December | ||
| 212,777 | 29,723 | |
| REVENUE ACCOUNT | ||
| Credit balance at 31st December | 52,089 | 30,619 |
| Total Funds held by Church of Scotland | 264,866 | 60,342 |
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