## **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 2 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 c￿Tled out in accordance with Regulation I l of the Charities Accounts (SCod0￿d) 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 prep￿e 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 iindcrRtNo 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 9 |**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||| |**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||| ||||| 10 Vnr•$trktsd Funds Re$trktsd Funds Total Tdal 4 An#1￿1¥ 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, $tslonery and postsge Community r81ief Misc8llan80US 9.856 501 9,856 501 10,984 377 1,127 823 450 5,531 1.875 1,741 940 419 4,640 1,850 5,791 1.093 2.351 1,166 517 12 419 4.640 1.850 5,791 1.093 2.351 1,166 517 12 257 iii 1,512 1.512 1B7 325 321 187 Tolal 28,382 1.512 29.894 24,860 Go¥arnanc• c(*ts lu￿on balawrA tr*n5f•r to I￿Stments Income of Union Transfer t)rTY*r charity SC009788 trans￿rred Inve51rnents (Valued at 27161241 General Pu￿oSe Account Fabric Fund inc. Cayzerl898Cy Walter K8ir Fund 124fi64 124,664 14,476 14,549 14,476 14,549 Total 124,664 29,036 153,690 Uw•strf¢tsd R•strktsd FuThJs Totsl Totsl 5 dTran•f•r• Non9 6 MlnLfjt•rfs Stlp8r Al Chuth ol Scotsnd ￿ng￿ga￿￿sconlMju* to th& P4aiknnal Sl**n4 Fund b8BrJ th& ofgl ￿1￿￿terS stp8nds Bnd torna￿￿￿1 il$ut8nr*. pensi)n. h￿$119 ènd k)dn fund. st1per￿sare Pakl 8(*trd&n(* *h the nai41nalst*e￿ sca￿. ￿lAted to Yea￿ ol seNth. Forthe year un¢erreNMvlhe w8$£31,642 ynd Ihe rroxnvjrn ond In thD fifth and subs8quenlyoarJ)É38.884 7 co1￿CtkmS for thtrd partl•s FwmAfrra CHAS 212 118 1,100 289 1507 600 1.620 2.416 athca￿l 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 WaI￿r 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**| |||| 13